Finance Committee

Remote Finance Committee MEMBERS Meeting Agenda Councilor April Fournier, Chair Tuesday, April 28, 2026 Councilor Benjamin Grant Councilor Wesley Pelletier 5:00 PM Mayor Mark Dion (Ex-Officio) Remote via ZOOM PUBLIC COMMENT INFORMATION To submit written public comment on an agenda item for which public comment is being accepted, email finance@portlandmaine.gov. Submissions must be received by 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion in the agenda packet. All submissions must include the commenter's name and legal address. To help ensure your comment is submitted for the correct item, please include the name of the agenda item (see below). ZOOM MEETING INFORMATION This meeting will take place remotely using Zoom. This meeting will be held remotely pursuant to the Remote Meeting Policy adopted by the Portland City Council. Allow your computer to install the free Zoom app to get the best meeting experience. If you are not able to attend live, a recording will be available in the Agenda Center following the meeting. For agenda items where public comment is scheduled, you will need to use the "raise your hand" feature. To raise your hand via the telephone, please hit *9. You will be unmuted by the host when it is time for public comment. Join from PC, Mac, iPad, or Android: https://portlandmaine- gov.zoom.us/j/85095923918?pwd=tMrUHBdM1bl5R1J9gCnanHes20wJbX.1 Passcode:882760 Phone one-tap: +16469313860,,85095923918# US +19292056099,,85095923918# US (New York) Join via audio: +1 646 931 3860 US +1 929 205 6099 US (New York) +1 301 715 8592 US (Washington DC) Webinar ID: 850 9592 3918 International numbers available: https://portlandmaine-gov.zoom.us/u/kioY1u80l 1. Introductions 2. Public Hearing and Vote on FY27 Portland Public Schools Board Recommended Budget At tonight’s meeting, which follows two previous Joint/City School Finance Committee meetings on March 26th and April 2nd where the FY27 School Budget was 1 Page 1  presented and discussed, the Committee will hold a public hearing. The Committee will also discuss the budget and a vote on recommendation of the budget back to the full City Council is scheduled. The Portland Board of Public Education Fiscal Year 2027 Budget is scheduled for a first read at the full City Council on May 4th with a second read and potential final action scheduled on May 18th. Public comment will be taken on both dates. The School Department budget materials are available at the PPS Finance website here: https://www.portlandschools.org/department/finance/fy- 2027-budget 3. Review of the FY27 City Manager’s Recommended Budget On Monday, April 13th the City Council referred the City Manager’s Recommended Budget to the Finance Committee. On Thursday, April 16 the Finance Committee began their detailed review. At tonight’s meeting, several Department Heads will be in attendance to present their budgets in detail. Department budgets expected to be presented include: Planning & Urban Development, Permitting & Inspections, Information Technology, Jetport, Parks & Recreation, and Public Buildings & Waterfront (subject to change). This is a discussion item only – no action will be taken at the current meeting. 4. Review of Future Meeting Dates a. Thursday, April 30 - 5:00PM (City Manager’s Recommended Budget Review continues - Departments scheduled to present: City Clerk, Employee Benefits, Health & Human Services (HHS Administration, Public Health, Social Services, Barron Center), Police, and Dispatch (subject to change).) b. Thursday, May 7 - 5:00PM (City Manager’s Recommended Budget Review continues and scheduled Public Hearing and Vote on FY27 City Manager’s Recommended Budget - Departments scheduled to present: Parking, Executive, Housing & Economic Development, and Legal (subject to change).) c. Additional meetings may be scheduled as needed. See https://www.portlandmaine.gov/668/Finance-Committee for updates on which Departments will be presenting on each night, as they are confirmed. 5. Adjournment 2 Page 2 Portland Public Schools Fiscal Year 2027 Board of Education Recommended Budget April 14, 2026 Page 3  Table of Contents Board Chair Letter 3 Vision and Mission Statements 6 Fiscal Year 2027 Budget Timeline 7 Portland Board of Public Education 8 Fiscal Year 2027 Revenues 9 General, Adult Ed, and Food Service Funds - Summary 11 General, Adult Ed, and Food Service Funds - Detail 12 General, Adult Ed, and Food Service Funds - All Funds 13 Five-Year Projection - Fund Balance Details 17 FY2027 Tax Rate Computation 18 General, Adult Ed, and Food Service Funds - All Funds (FY27-FY32) 19 Fiscal Year 2027 Roll Forward Budget 20 FY2027 Expenditure Summary Budget - All Funds 22 Fiscal Year 2027 Summary of Expenses 23 FY2027 Expenditure Summary Budget - All Funds 25 FY2027 Expenditure Five-Year Projection 28 FY2027 Expenditure by State Budget Categoricals 30 Fiscal Year 2027 School-Based Expenses 31 Eight Year Enrollment Pattern 33 FY2027 School Staffing Summary 34 FY2027 School Based Budgets - Expenditure Summary 35 Portland Adult Education 41 Casco Bay High School 43 Cliff Island School 45 Deering High School 47 East End Community School 49 King Middle School 51 Lincoln Middle School 53 Longfellow Elementary School 55 Lyseth Elementary School 57 Moore Middle School 59 Ocean Avenue Elementary School 61 Peaks Island School 63 Portland Arts and Technology High School (PATHS) 65 Portland High School 67 Presumpscot Elementary School 69 Reiche Community School 71 Rowe Elementary School 73 Talbot Community School 75 Fiscal Year 2027 Department-Based Expenses 77 Central Department Expenditure Summary 79 Personnel Changes by Department for FY27 80 Communications 82 Data & Technology 85 Debt Service 89 Early Childhood 90 Elementary and Secondary Networks 95 Facilities 100 Finance 104 Food Service 107 Human Resources 110 Multilingual Center/Family Engagement & Community Partnerships 113 School Board 116 Special Education and Student Support 119 Superintendent’s Office 123 Transportation 126 Page 4 April 18, 2026 Mayor Dion and Members of the Portland City Council: On behalf of the Portland Board of Public Education, I and Superintendent Ryan Scallon present our recommended fiscal year 2027 (FY27) budget for the Portland Public Schools to you, in accordance with the City Charter. This $179.3 million proposal for 2026-2027 is the culmination of a months-long collaborative process involving staff, families and community stakeholders. The theme of this year’s budget, "On Course for Student Success," reflects a pivotal moment for the Portland Public Schools. We are currently in the second year of implementing our five-year Strategic Plan, "One District, One Plan." Our plan calls for keeping equity at the center, strengthening achievement, supporting the whole student, investing in our people, and building effective systems that sustain excellence. This budget is designed to maintain and grow the academic and other social-emotional gains we have achieved under this plan while pursuing operational efficiencies and other savings to mitigate the impact on Portland taxpayers. The Strategic Case for Investment Two years ago, this district launched a commitment to keep equity at the center of every decision. We are now seeing the measurable return on that investment. Recent data confirms improved outcomes in both reading and math, with significant growth among economically disadvantaged students, multilingual learners and students with individualized education programs (IEPs). Beyond academics, chronic absenteeism has decreased in the last year and we’ve had fewer incidents of student suspensions. Fewer students are missing school or being removed from class—more students are engaged in learning. These gains are not isolated successes. They reflect the efforts of everyone in our District, from custodians to HR analysts, teachers to principals, and everyone else focused on improving experiences and outcomes for students. They demonstrate that our Strategic Plan is delivering results. 3 Page 5 This budget maintains the core of that progress: In Achievement, this budget invests in high-quality instructional materials for secondary math. We are prepared to adopt a new, research-aligned program that ensures all students have access to rigorous, grade-level tasks. This budget allows us to expand early literacy support by adding education technicians to first grade in three schools. This year, we piloted early literacy education technicians in our Title I kindergarten classes—and early data shows increased progress monitoring and positive academic trends. We are also supporting development of a Local Black History curriculum, building on our leadership in Wabanaki Studies, so that students see themselves reflected in what they learn. This budget includes a half-time staff member to support the development of the Black History curriculum, while the Foundation for Portland Public Schools has committed to paying for any related non-personnel expenses. In Whole Student, we are expanding pre-kindergarten and preparing to assume responsibility for early childhood special education services for four-year-olds, as required by the state. This budget includes a $5.1 million investment, expected to be fully reimbursed by the state, and consequently at no cost to the District. Early intervention strengthens kindergarten readiness and long-term academic outcomes. In Equity and People, we are proposing to extend leadership dedicated to student, family, and community engagement and we’re budgeting for an equity audit and Civil Rights Officer. We are investing in leadership development and expanding tuition reimbursement and ESOL credentialing to strengthen instructional capacity. In Systems, our budget will continue work on financial transparency and facilities planning, increasing school supply budgets using an equity-based formula and advancing the MainePERS reconciliation to ensure fiscal accountability. Navigating Fiscal Challenges: Reductions & Revisions The development of the FY27 budget was marked by significant fiscal pressures. Under the state’s Essential Programs and Services (EPS) formula, Portland faces a $4.1 million decrease in state funding in FY27. This reduction is largely driven by two factors: a decrease in student enrollment and a significant increase in the city’s overall property values. On a slightly more upbeat note, we learned that Portland will receive an additional $420,000 for FY27 that is included in the state supplemental budget that the Legislature recently passed. However, it’s not enough to offset such a large loss in revenue under EPS, and while the Legislature has now approved changes in the 4 Page 6 formula, the earliest that Portland will see any positive impact from the EPS revisions will be FY28. Less state funding means more of a burden on City taxpayers. Recognizing this, both the Board’s Finance Committee and the full Board worked tirelessly to identify savings that would minimize the tax impact while maintaining and investing in student services. Taxpayer Impact and Community Stewardship We on the Board are deeply sensitive to the fact that school funding is a shared community responsibility. Every amendment made during the budget process was viewed through the lens of balancing student needs with the financial reality of Portland residents. For FY27, just as we did for FY25 and F26, we are presenting to you a budget with the entire picture—including not only local funds, but grants, Title funds (federal supplemental funds to school districts to assist schools with the highest student concentrations of poverty in meeting educational goals), and the state reimbursement for early childhood special education. The Board’s recommended budget of $179.3 million consists of a local budget of $167 million and $12.3 million in additional funds. If approved, this would result in an estimated 5.68 percent increase in the school portion of the property tax rate. For the owner of a median-priced $566,600 home, the budget would raise property taxes by $201.60 per year or $16.80 per month. Conclusion This budget represents a balanced, honest approach in a difficult fiscal year. It calls for the most efficient use of our resources while continuing to maintain and strengthen the gains our students have made in the past two years. We ask the City Council to support this budget and send it to Portland voters for final approval on June 9. Together, we can ensure that Portland’s public schools remain on course for success, providing the high-quality education our students deserve and that our community expects. Respectfully submitted, Sarah Lentz, Chair Portland Board of Public Education 5 Page 7  Vision All learners will be fully prepared to participate and succeed in a diverse and ever-changing world. Mission The Portland Public Schools is responsible for ensuring a challenging, relevant, and joyful education that empowers every learner to make a difference in the world. We build relationships among families, educators and the community to promote the healthy development and academic achievement of every learner. 6 Page 8  ​ Date Time Activity Location Finance Committee: Preview of Board Meeting Where Finance Team, Updates, and Finances Will Be Reviewed Tuesday, December 08, 2025 6:00 PM Board Exploration Questions via Zoom December 2025 -February 2026 Superintendent Works with District Staff Monday, January 12, 2026 6:00 PM Finance Committee: Vote on CIP via Zoom Monday, January 26, 2026 5:00 PM City Budget Workshop Monday, February 9, 2026 6:00 PM School Finance Committee Budget Update via Zoom Tuesday, February 10, 2026 6:00 PM Public Forum on the 2027 School Year Budget School Board Meeting Monday, February 23, 2026 6:00 PM School Finance Committee Budget Review via Zoom Via City Finance Thursday, February 26, 2026 6:00 PM Tentative: City Finance Committee Vote on CIP Committee Via City Finance Monday, March 2, 2026 6:00 PM Tentative: City Council 1st Read CIP Committee Superintendent Presents Recommended Budget • Must occur no later than 3.5 months before the end of the Tuesday, March 10, 2026 6:00 PM fiscal year School Board Meeting Via City Finance Monday, March 16, 2026 6:00 PM Tentative: City Council 2nd Read & Vote CIP Committee School Finance Committee Public Hearing and Vote on Monday, March 23, 2026 6:00 PM Budget to School Board for Approval via Zoom Joint City & School Finance Committee Meeting and Budget Review Meeting #1 • Per City Charter, two (2) joint meetings must occur during the thirty (30) days following submission of the Thursday, March 26, 2026 6:00 PM Superintendent's Proposed Budget to the School Board Joint Meeting via Zoom 1st Reading of Recommended Budget and Public Hearing • Per School Board Policy, at least two (2) public hearings Tuesday, March 31, 2026 6:00 PM on the school budget School Board Meeting Joint City & School Finance Committee Meeting and Budget Review Meeting #2 • Per City Charter, two (2) joint meetings must occur during the thirty (30) days following submission of the Thursday, April 2, 2026 6:00 PM Superintendent's Proposed Budget to the School Board Joint Meeting via Zoom Monday, April 13, 2026 6:00 PM School Finance Committee Budget Review via Zoom. 2nd Reading of Recommended Budget and Public Hearing and Vote to Recommend Budget to City Council • Per School Board Policy, at least two (2) public hearings Tuesday, April 14, 2026 6:00 PM on the school budget School Board Meeting. Tentative: City Finance Committee Review & Refer School City Finance Committee Thursday, April 30, 2026 5:00 PM Board Budget and Vote to Recommend to City Council Meeting via Zoom Tentative: City Council 1st Reading of Budget at Public Monday, May 4, 2026 5:00 PM Hearing City Council Meeting City Council 2nd Reading of Budget at Public Hearing and Monday, May 18, 2026 5:00 PM Vote for School Board Budget to Referendum City Council Meeting Public Referendum on School Budget • Must occur 10 to 30 days following City Council Approval Tuesday, June 9, 2026 Vote for School Board Budget to Referendum 7 Page 9 Portland Board of Public Education Sarah Lentz School Board Chair At-Large (2028) Abusana “Micky” Bondo Sarah Brydon Vice Chair District 5 District 1 (2026) (2027) Ali Ali Maya Lena District 2 At-Large (2027) (2027) Julianne Opperman Usira Ali District 3 At-Large (2028) (2026) Fatuma Noor Jayne Sawtelle District 4 At-Large (2026) (2028) 8 Page 10 Fiscal Year 2027 Revenues 9 Page 11  Similar to last year’s budget, all revenues and expenses are presented, not just those in the local budget. Our local funding increases in this budget as a proportion of our overall funding, as state funding decreases. As a district, we are limited in increasing our revenues. Here are the revenue sources for FY27: 10 Page 12 Portland Public Schools FY2027 Summary Revenue Budget General, Adult Ed, and Food Service Funds - Summary Board of Education Recommended Budget April 14, 2026 FY27 Finance FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 Local Revenue (non-tax) General $1,325,741 $1,510,369 $478,000 $478,000 $478,000 $478,000 $0 0.0% Adult Ed $132,677 $111,358 $80,000 $80,000 $80,000 $80,000 $0 0.0% Food Service $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6% Total Local Revenue $1,521,623 $1,678,259 $609,500 $621,150 $621,150 $621,150 $11,650 1.9% State Revenue General $25,930,307 $24,180,785 $23,861,285 $19,663,251 $19,663,251 $20,083,251 -$3,778,034 -15.8% Adult Ed $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $12,332 1.3% Food Services $1,533,203 $1,609,677 $1,578,214 $1,653,000 $1,653,000 $1,653,000 $74,786 4.7% Total State Revenue $28,114,433 $26,691,684 $26,379,683 $22,268,767 $22,268,767 $22,688,767 -$3,690,916 -14.0% Federal Revenue General $282,040 $257,807 $445,000 $445,000 $445,000 $695,000 $250,000 56.2% Food Services $3,000,577 $3,150,598 $3,147,141 $3,654,875 $3,654,875 $3,654,875 $507,734 16.1% Total Federal Revenue $3,282,617 $3,408,405 $3,592,141 $4,099,875 $4,099,875 $4,349,875 $757,734 21.1% Total Non-Tax Revenue $32,918,673 $31,778,349 $30,581,324 $26,989,792 $26,989,792 $27,659,792 -$2,921,532 -9.6% Use of Fund Balance General $557,270 $1,272,572 $3,900,000 $3,900,000 $3,900,000 $3,900,000 $0 0.0% Adult Education $190,736 $89,270 $236,889 $0 $0 $0 -$236,889 -100.0% Food Services $18,048 $395,291 $856,782 $0 $0 $0 -$856,782 -100.0% Total Fund Balance $766,055 $1,757,133 $4,993,671 $3,900,000 $3,900,000 $3,900,000 -$1,093,671 -21.9% Property Taxes General Education $108,928,268 $117,333,679 $125,019,522 $134,146,619 $133,009,476 $133,092,313 $8,072,791 6.457% Adult Education $1,921,740 $2,068,945 $2,206,457 $2,367,541 $2,347,471 $2,348,933 $142,476 6.457% Food Services $0 $0 $0 $0 $0 $0 $0 0.0% Total Property Tax $110,850,008 $119,402,624 $127,225,979 $136,514,160 $135,356,947 $135,441,246 $8,215,267 6.5% Total Revenue $144,534,735 $152,938,106 $162,800,974 $167,403,952 $166,246,739 $167,001,038 $4,200,064 2.6% 11 Page 13 Portland Public Schools FY2027 Detailed Revenue Budget General, Adult Ed, and Food Service Funds - Detail Board of Education Recommended Budget April 14, 2026 FY27 Finance FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 GENERAL FUND Local Revenue Property Tax Revenue $108,928,268 $117,333,679 $125,019,522 $134,146,619 $133,009,476 $133,092,313 $8,072,791 6.5% Tuition Public K-8 $211,921 $187,932 $235,000 $235,000 $235,000 $235,000 $0 0.0% Tuition Public 9-12 $159,488 $138,316 $130,000 $130,000 $130,000 $130,000 $0 0.0% Transportation - Other Org $63,772 $64,664 $50,000 $50,000 $50,000 $50,000 $0 0.0% Interest on Investments $3,000 $0 $3,000 $3,000 $3,000 $3,000 $0 0.0% Admissions 9-12 $0 $0 $0 $0 $0 $0 $0 0.0% Building Rentals $58,060 $53,190 $49,500 $49,500 $49,500 $49,500 $0 0.0% Donations/Contributions $0 $0 $0 $0 $0 $0 $0 0.0% Misc Local Revenue $818,650 $251,447 $10,000 $10,000 $10,000 $10,000 $0 0.0% Sped revenue/Other Local Gov $0 $0 $0 $0 $0 $0 $0 0.0% Refund Prior YR Expenditures $0 $0 $0 $0 $0 $0 $0 0.0% Misc Sales and Refunds $0 $0 $500 $500 $500 $500 $0 0.0% Special Revenue Transfer $0 $737,124 $0 $0 $0 $0 $0 0.0% Insurance Proceeds $0 $77,483 $0 $0 $0 $0 $0 0.0% Proceeds from Disposal of Property $849 $215 $0 $0 $0 $0 $0 0.0% Proceeds from Disposal of Buses $10,000 $0 $0 $0 $0 $0 $0 0.0% Total Local $110,254,009 $118,844,048 $125,497,522 $134,624,619 $133,487,476 $133,570,313 $8,072,791 6.4% State Revenue State Share EPS (State Subsidy) $17,039,433 $17,290,947 $17,055,500 $12,745,972 $12,745,972 $13,165,972 -$3,889,528 -22.8% State Reimbursement Debt Service $3,214,721 $3,108,476 $2,855,075 $2,431,368 $2,431,368 $2,431,368 -$423,707 -14.8% Career & Technical Education Center Allocation $3,523,947 $3,716,194 $3,724,663 $3,987,137 $3,987,137 $3,987,137 $262,474 7.0% Multilingual Learner Hardship Funds $2,071,314 $185,339 $0 $0 $0 $0 $0 0.0% Education Service Center Member Allocation $181,185 $186,430 $0 $177,293 $177,293 $177,293 $177,293 100.0% State Agency Client $213,689 $152,091 $226,047 $226,047 $226,047 $226,047 $0 0.0% Less: MaineCare Seed (Private & Public) ($439,315) ($634,105) $0 $0 $0 $0 $0 0.0% MLTI Distinguished Educator $82,333 $140,313 $0 $95,434 $95,434 $95,434 $95,434 100.0% National Board - Salary Supplement $43,000 $35,100 $0 $0 $0 $0 $0 0.0% Total State $25,930,307 $24,180,785 $23,861,285 $19,663,251 $19,663,251 $20,083,251 -$3,778,034 -15.8% Federal Revenue MaineCare Medicaid Reimbursement $188,497 $222,869 $400,000 $400,000 $400,000 $650,000 $250,000 62.5% Federal Impact Aid $93,543 $34,938 $45,000 $45,000 $45,000 $45,000 $0 0.0% Total Federal $282,040 $257,807 $445,000 $445,000 $445,000 $695,000 $250,000 56.2% TOTAL GENERAL FUND $136,466,356 $143,282,640 $149,803,807 $154,732,870 $153,595,727 $154,348,564 $4,544,757 3.0% USE OF FUND BALANCE $557,270 $1,272,572 $3,900,000 $3,900,000 $3,900,000 $3,900,000 $0 0.0% TOTAL PRE-K-12 GENERAL FUND REVENUE & FUND BALANCE $137,023,625 $144,555,212 $153,703,807 $158,632,870 $157,495,727 $158,248,564 $4,544,757 3.0% ADULT EDUCATION Adult Education Local Revenue Local Funds (tax levy) $1,921,740 $2,068,945 $2,206,457 $2,367,541 $2,347,471 $2,348,933 $142,476 6.5% Tuition Individual Enrichment $130,706 $110,215 $80,000 $80,000 $80,000 $80,000 $0 0.0% Tuition Individual Vocational $600 $70 $0 $0 $0 $0 $0 0.0% Tuition Other Academic $1,372 $845 $0 $0 $0 $0 $0 0.0% Adult Education Misc Revenue $0 $228 $0 $0 $0 $0 $0 0.0% Fund Transfers $0 $0 $0 $0 $0 $0 $0 0.0% Adult Education Local Revenue $2,054,417 $2,180,303 $2,286,457 $2,447,541 $2,427,471 $2,428,933 $142,476 6.2% Adult Education State Revenue Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $0 1.3% Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $0 1.3% USE OF FUND BALANCE $190,736 $89,270 $236,889 $0 $0 $0 -$236,889 -100.0% TOTAL ADULT EDUCATION REVENUE $2,896,077 $3,170,796 $3,463,530 $3,400,057 $3,379,987 $3,381,449 -$82,081 -2.4% 12 Page 14 Portland Public Schools FY2027 Detailed Revenue Budget General, Adult Ed, and Food Service Funds - Detail Board of Education Recommended Budget April 14, 2026 FY27 Finance FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 FOOD SERVICE Food Service Local Revenue Local Funds (tax levy) $0 $0 $0 $0 $0 $0 $0 0.0% Daily Sales - Lunch -$57 $0 $0 $0 $0 $0 $0 0.0% Daily Sales Non-Reimbursement $51,510 $34,471 $37,500 $51,500 $51,500 $51,500 $14,000 37.3% Special Functions $1,532 $604 $5,000 $8,650 $8,650 $8,650 $3,650 73.0% Building Rentals $6,000 $6,000 $6,000 $0 $0 $0 -$6,000 -100.0% Donations/Contributions $1,000 $12,017 $0 $0 $0 $0 $0 0.0% Misc Sales and Refunds/Nutrition $3,220 $3,440 $3,000 $3,000 $3,000 $3,000 $0 0.0% Food Services Local Revenue $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6% Food Services State Revenue State Reimbursement $1,097,799 $1,178,367 $1,148,765 $1,200,000 $1,200,000 $1,200,000 $51,235 4.5% Local Produce $33,712 $7,685 $5,500 $10,000 $10,000 $10,000 $4,500 81.8% Breakfast Reduced State $2,112 $1,475 $2,258 $0 $0 $0 -$2,258 -100.0% Breakfast Paid State $399,580 $422,150 $421,691 $443,000 $443,000 $443,000 $21,309 5.1% Food Services State Revenue $1,533,203 $1,609,677 $1,578,214 $1,653,000 $1,653,000 $1,653,000 $74,786 4.7% Food Service Federal Revenue After School Snack $712 $0 $962 $1,350 $1,350 $1,350 $388 40.3% Summer Food Program $13,606 $101,074 $118,276 $118,276 $118,276 $118,276 $0 0.0% Performance Based Lunch $0 $0 $0 $0 $0 $0 $0 0.0% Reimbursement Lunch - Regular $291,283 $284,251 $320,586 $342,000 $342,000 $342,000 $21,414 6.7% Reimbursement Lunch - Reduced $0 $0 $0 $0 $0 $0 $0 0.0% Reimbursement Lunch - Free $1,271,254 $1,398,783 $1,370,452 $1,600,000 $1,600,000 $1,600,000 $229,548 16.7% Reimbursement Breakfast $774,496 $772,886 $790,258 $990,000 $990,000 $990,000 $199,742 25.3% Federal Non-Food Assistance $10,448 $0 $0 $0 $0 $0 $0 0.0% Payments in Lieu of Comm $234,290 $275,746 $282,870 $290,132 $290,132 $290,132 $7,262 2.6% Fresh Fruits and Veggies $112,000 $116,287 $100,800 $129,024 $129,024 $129,024 $28,224 28.0% Child/Adult Care Food Program $146,713 $201,571 $162,937 $184,093 $184,093 $184,093 $21,156 13.0% Supply Chain Assistance Funds $145,774 $0 $0 $0 $0 $0 $0 0.0% Food Services Federal Revenue $3,000,577 $3,150,598 $3,147,141 $3,654,875 $3,654,875 $3,654,875 $507,734 16.1% USE OF FUND BALANCE $18,048 $395,291 $856,782 $0 $0 $0 -$856,782 -100.0% TOTAL FOOD SERVICES REVENUE $4,615,033 $5,212,098 $5,633,637 $5,371,025 $5,371,025 $5,371,025 -$262,612 -4.7% TOTAL REVENUE & OTHER FUNDING SOURCES $144,534,735 $152,938,106 $162,800,974 $167,403,952 $166,246,739 $167,001,038 $4,200,064 2.6% 13 Page 15 Portland Public Schools FY2027 Detailed Revenue Budget General, Adult Ed, and Food Service Funds - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Finance FY27 SUPT Comm Rev Mar FY27 Board Apr FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 % +/- v FY26 GENERAL Local Revenue General $110,254,009 $118,844,048 $125,497,522 $134,624,619 $133,487,476 $133,570,313 $8,072,791 6.4% Adult Ed $2,054,417 $2,180,303 $2,286,457 $2,447,541 $2,427,471 $2,428,933 $142,476 6.2% Food Service $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6% Total Local Revenue $112,371,631 $121,080,883 $127,835,479 $137,135,310 $135,978,097 $136,062,396 $8,226,917 6.4% Local Grants Barr Grant - High School Redesign $48,000 $195,000 $195,000 $110,000 $110,000 $110,000 ($85,000) -43.6% Foundation for Portland Public Schools $66,260 $66,260 100.0% RREV: Outdoor/Experiential Learning $259,665 $120 $0 $0 $0 $0 $0 0.0% Total Local Grants $307,665 $195,120 $195,000 $110,000 $110,000 $176,260 ($18,740) -9.6% Total Local Funds $112,679,296 $121,276,004 $128,030,479 $137,245,310 $136,088,097 $136,238,656 $8,208,177 6.4% State Revenue State Share EPS (State Subsidy) $17,039,433 $17,290,947 $17,055,500 $12,745,972 $12,745,972 $13,165,972 ($3,889,528) -22.8% State Reimbursement Debt Service $3,214,721 $3,108,476 $2,855,075 $2,431,368 $2,431,368 $2,431,368 ($423,707) -14.8% Career & Technical Education Center Allocation $3,523,947 $3,716,194 $3,724,663 $3,987,137 $3,987,137 $3,987,137 $262,474 7.0% MultiLingual Learner Hardship Funds $2,071,314 $185,339 $0 $0 $0 $0 $0 0.0% Education Service Center Member Allocation $181,185 $186,430 $0 $177,293 $177,293 $177,293 $177,293 100.0% State Agency Client $213,689 $152,091 $226,047 $226,047 $226,047 $226,047 $0 0.0% Less: MaineCare Seed (Private & Public) ($439,315) ($634,105) $0 $0 $0 $0 $0 0.0% MLTI Distinguished Educator $82,333 $140,313 $0 $95,434 $95,434 $95,434 $95,434 100.0% National Board - Salary Supplement $43,000 $35,100 $0 $0 $0 $0 $0 0.0% Total State Programming Revenue $25,930,307 $24,180,785 $23,861,285 $19,663,251 $19,663,251 $20,083,251 ($3,778,034) -15.8% State Grants Afghan Grant $26,091 $0 $0 $0 $0 $0 $0 0.0% Community School Grant $236,575 $67,000 $0 $0 $0 $0 $0 0.0% ESSER State Set-Aside $844,960 $42,460 $0 $0 $0 $0 $0 0.0% Maine Apprenticeship $98,168 $0 $20,000 $20,000 $20,000 $20,000 100.0% Make It Happen $42,300 $0 $0 $0 $0 $0 $0 0.0% MHA - Preventing Homelessness $0 $759,670 $443,141 $0 $0 $0 ($443,141) -100.0% Miscellaneous Local Grants $86,882 $31,000 $0 $0 $0 $0 $0 0.0% MLTI Grant $308,018 $0 $0 $15,000 $15,000 $15,000 $15,000 100.0% NewSchools Venture Fund $110,000 $0 $0 $0 $0 $0 $0 0.0% Perkins State $81,442 $51,177 $0 $0 $0 $0 $0 0.0% Reiche Summer Program $19,400 $0 $0 $0 $0 $0 $0 0.0% Sewall Foundation $42,300 $0 $0 $0 $0 $0 $0 0.0% Total State and Local Grants $1,797,968 $1,049,475 $443,141 $35,000 $35,000 $35,000 ($408,141) -92.1% Federal Revenue MaineCare Medicaid Reimbursement $188,497 $222,869 $400,000 $400,000 $400,000 $650,000 $250,000 62.5% Federal Impact Aid $93,543 $34,938 $45,000 $45,000 $45,000 $45,000 $0 0.0% Total Federal $282,040 $257,807 $445,000 $445,000 $445,000 $695,000 $250,000 56.2% Title Funds ESEA Title IA $1,951,440 $4,151,672 $1,946,104 $1,861,851 $1,861,851 $1,861,851 ($84,253) -4.3% ESEA Title IIA $471,112 $699,292 $341,159 $352,766 $352,766 $352,766 $11,607 3.4% ESEA Title III $239,044 $523,742 $272,587 $240,549 $240,549 $240,549 ($32,038) -11.8% ESEA Title IVA $218,507 $287,107 $230,209 $204,483 $204,483 $204,483 ($25,726) -11.2% Total Title Funds $2,880,104 $5,661,812 $2,790,059 $2,659,649 $2,659,649 $2,659,649 ($130,410) -4.7% Federal Grant Funds IDEA $2,205,660 $2,190,841 $2,223,754 $2,232,322 $2,232,322 $2,232,322 $8,568 0.4% ARP Homeless Children & Youth I $18,844 $5,385 $0 $0 $0 $0 $0 0.0% ARP Homeless Children & Youth II $114,174 $39,683 $0 $0 $0 $0 $0 0.0% CTE Climate $0 $0 $0 $100,000 $100,000 $100,000 $100,000 100.0% ESSERF 1 $0 $25,161 $0 $0 $0 $0 $0 0.0% ESSERF 2 $1,770,995 $145,026 $0 $0 $0 $0 $0 0.0% ESSERF 3 $10,654,100 $1,681,274 $0 $0 $0 $0 $0 0.0% McKinney-Vento Homelessness Assistance $37,965 $19,825 $0 $0 $0 $0 $0 0.0% Perkins Career/Technical Ed Fed Funds $0 $77,244 $0 $0 $0 $0 $0 0.0% Perkins Career/Technical Ed Reserve and Leadership $0 $11,451 $0 $0 $0 $0 $0 0.0% Perkins Federal $233,363 $183,658 $212,686 $293,308 $293,308 $293,308 $80,622 37.9% Refugee Resettlement $136,254 $129,267 $0 $0 $0 $0 $0 0.0% Total Federal Grant Funds $15,171,356 $4,508,816 $2,436,440 $2,625,630 $2,625,630 $2,625,630 $189,190 7.8% Total Federal Funds $18,333,500 $10,170,628 $5,226,499 $5,285,279 $5,285,279 $5,285,279 $58,780 1.1% 14 Page 16 Portland Public Schools FY2027 Detailed Revenue Budget General, Adult Ed, and Food Service Funds - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Finance FY27 SUPT Comm Rev Mar FY27 Board Apr FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 % +/- v FY26 Child Development Services/State Programming Funding Early Childhood Special Education $1,081,229 $1,206,559 $1,265,000 $5,322,816 $5,322,816 $5,091,355 $3,826,355 302.5% USE OF FUND BALANCE $557,270 $1,272,572 $3,900,000 $3,900,000 $3,900,000 $3,900,000 $0 0.0% TOTAL PRE-K-12 PROGRAMMING AND FUND BALANCE $158,261,947 $157,176,994 $160,833,447 $169,385,965 $168,248,822 $168,836,458 $8,003,011 5.0% ADULT EDUCATION Adult Education Local Revenue $1,923,712 $2,070,088 $2,286,457 $2,447,541 $2,427,471 $2,428,933 $142,476 6.2% Adult Education State Revenue Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $952,516 $952,516 $12,332 1.3% Adult Education Local Grants & Other Revenue AEFLA $243,310 $221,576 $170,000 $200,000 $200,000 $200,000 $30,000 17.6% Alfond Charitable $0 $0 $0 $25,000 $25,000 $25,000 $25,000 100.0% ARP SLFR Workforce Development $633,211 $730,784 $0 $0 $0 $0 $0 0.0% Catholic Charities - Refugee Services $0 $43,509 $0 $0 $0 $0 $0 0.0% Clean Energy Partnership $0 $241,019 $208,000 $0 $0 $0 ($208,000) -100.0% Commercial Contracts/Other $39,301 $13,388 $100,000 $150,000 $150,000 $150,000 $50,000 50.0% Cumberland County ARPA $25,364 $0 $0 $0 $0 $0 $0 0.0% DTRR - Diverse Talent Recruitment and Retainment $0 $47,039 $83,000 $0 $0 $0 ($83,000) -100.0% Enrichment Tuition $130,706 $110,215 $60,000 $80,000 $80,000 $80,000 $20,000 33.3% FPAE $175,834 $138,160 $250,000 $350,000 $350,000 $350,000 $100,000 40.0% FPPS $0 $0 $0 $31,000 $31,000 $31,000 $31,000 100.0% FTW - Foreign Trained Workers $28,327 $120,689 $75,000 $75,000 $75,000 $75,000 $0 0.0% Learn to Earn/Preble Street $2,107 $44,240 $0 $0 $0 $0 Maine Apprenticeship Prog ARPA $84,496 $355,395 $0 $0 $0 $0 $0 0.0% Maine College and Career Access $56,878 $181,774 $75,000 $75,000 $75,000 $75,000 $0 0.0% Maine Connectivity Authority $0 $0 $150,000 $0 $0 $0 ($150,000) -100.0% MaineHealth $0 $13,200 $0 $0 $0 $0 $0 0.0% MDOE New Mainers Resource Center Expansion Grant $34,765 $260,131 $312,000 $60,000 $60,000 $60,000 ($252,000) -80.8% MeHAF Nova Fund Health Workforce $0 $0 $0 $189,500 $189,500 $189,500 $189,500 100.0% MJRP CCSC - Maine Jobs and Recovery Plan $0 $0 $100,000 $0 $0 $0 ($100,000) -100.0% Other (WF Agencies Billing) $25,409 $69,399 $0 $150,000 $150,000 $150,000 $150,000 100.0% PAE Special Project $66,543 $7,014 $0 $0 $0 $0 $0 0.0% Portland Housing Authority $10,618 $13,359 $24,500 $24,500 $24,500 $24,500 $0 0.0% Preble Street $0 $0 $0 $125,280 $125,280 $125,280 $125,280 100.0% Proficiency-Based Diploma $0 $187 $0 $0 $0 $0 $0 0.0% Tax Increment Financing (TIF) $151,101 $205,000 $200,000 $200,000 $200,000 $200,000 $0 0.0% United Way Thrive $0 $0 $27,585 $0 $0 $0 ($27,585) -100.0% Total Adult Education Local Grants $1,707,970 $2,816,079 $1,835,085 $1,735,280 $1,735,280 $1,735,280 ($99,805) -5.4% USE OF FUND BALANCE $190,736 $89,270 $236,889 $0 $0 $0 ($236,889) -100.0% TOTAL ADULT EDUCATION REVENUE $4,473,341 $5,876,660 $5,298,615 $5,135,337 $5,115,267 $5,116,729 ($181,886) -3.4% FOOD SERVICE Food Services Local Revenue $63,205 $56,532 $51,500 $63,150 $63,150 $63,150 $11,650 22.6% Food Services State Revenue State Reimbursement $1,097,799 $1,178,367 $1,148,765 $1,200,000 $1,200,000 $1,200,000 $51,235 4.5% Local Produce $33,712 $7,685 $5,500 $10,000 $10,000 $10,000 $4,500 81.8% Breakfast Reduced State $2,112 $1,475 $2,258 $0 $0 $0 ($2,258) -100.0% Breakfast Paid State $399,580 $422,150 $421,691 $443,000 $443,000 $443,000 $21,309 5.1% Food Services State Revenue $1,533,203 $1,609,677 $1,578,214 $1,653,000 $1,653,000 $1,653,000 $74,786 4.7% Food Service Federal Revenue After School Snack $712 $0 $962 $1,350 $1,350 $1,350 $388 40.3% Summer Food Program $13,606 $101,074 $118,276 $118,276 $118,276 $118,276 $0 0.0% Performance Based Lunch $0 $0 $0 $0 $0 $0 $0 0.0% Reimbursement Lunch - Regular $291,283 $284,251 $320,586 $342,000 $342,000 $342,000 $21,414 6.7% Reimbursement Lunch - Reduced $0 $0 $0 $0 $0 $0 $0 0.0% Reimbursement Lunch - Free $1,271,254 $1,398,783 $1,370,452 $1,600,000 $1,600,000 $1,600,000 $229,548 16.7% Reimbursement Breakfast $774,496 $772,886 $790,258 $990,000 $990,000 $990,000 $199,742 25.3% Federal Non-Food Assistance $10,448 $0 $0 $0 $0 $0 $0 0.0% Payments in Lieu of Comm $234,290 $275,746 $282,870 $290,132 $290,132 $290,132 $7,262 2.6% Fresh Fruits and Veggies $112,000 $116,287 $100,800 $129,024 $129,024 $129,024 $28,224 28.0% Child/Adult Care Food Program $146,713 $201,571 $162,937 $184,093 $184,093 $184,093 $21,156 13.0% Supply Chain Assistance Funds $145,774 $0 $0 $0 $0 $0 $0 0.0% Food Services Federal Revenue $3,000,577 $3,150,598 $3,147,141 $3,654,875 $3,654,875 $3,654,875 $507,734 16.1% USE OF FUND BALANCE $18,048 $395,291 $856,782 $0 $0 $0 ($856,782) -100.0% 15 Page 17 Portland Public Schools FY2027 Detailed Revenue Budget General, Adult Ed, and Food Service Funds - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Finance FY27 SUPT Comm Rev Mar FY27 Board Apr FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 % +/- v FY26 TOTAL FOOD SERVICES REVENUE $4,615,033 $5,212,098 $5,633,637 $5,371,025 $5,371,025 $5,371,025 ($262,612) -4.7% TOTAL REVENUE & OTHER FUNDING SOURCES $167,350,321 $168,265,752 $171,765,699 $179,892,327 $178,735,114 $179,324,212 $7,558,513 4.4% 16 Page 18 Portland Public Schools Five-Year Projection - General Education Fund Balance Details Board of Education Recommended Budget April 14, 2026 FY27 FY28 FY29 FY30 FY31 Fund balance, beginning of year: $ 12,308,330 $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 Nonspendable - - - - - Restricted for: Career and technical education 360,236 360,236 360,236 360,236 360,236 Subsequent years expenditures - - - - - Committed for: Capital expenditures - - - - - Debt service 2,549,764 2,549,764 2,549,764 2,549,764 2,549,764 Subsequent years expenditures 3,900,000 2,000,000 1,500,000 1,000,000 1,000,000 Assigned to: - - - - - Subsequent years expenditures - - - - - Unassigned 5,498,330 6,098,330 5,598,330 5,348,330 4,848,330 Total fund balances, beginning of year 12,308,330 11,008,330 10,008,330 9,258,330 8,758,330 Revenues and other financing sources less expenditures and other financing uses (1,300,000) (1,000,000) (750,000) (500,000) (500,000) Fund balance, end of year $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 $ 8,258,330 Fund balance, end of year: Nonspendable - - - - - Restricted for: Career and technical education 360,236 360,236 360,236 360,236 360,236 Subsequent years expenditures - - - - - Committed for: Capital expenditures - - - - - Debt service 2,549,764 2,549,764 2,549,764 2,549,764 2,549,764 Subsequent years expenditures 2,000,000 1,500,000 1,000,000 1,000,000 1,000,000 Assigned to: Subsequent years expenditures - - - - - Unassigned 6,098,330 5,598,330 5,348,330 4,848,330 4,348,330 Fund balance, end of year $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 $ 8,258,330 17 Page 19 Portland Public Schools FY2027 Tax Rate Computation Board of Education Recommended Budget April 14, 2026 14-Apr-26 FY2022* FY2023 FY2024 FY2025 FY2026* FY2027 Tax Levy $99,083,251 $103,851,071 $110,850,008 $119,402,624 $127,225,979 $135,441,246 $ Increase $4,744,507 $4,767,820 $6,998,937 $8,552,616 $7,823,355 $8,215,267 % Increase 5.03% 4.81% 6.74% 7.72% 6.55% 6.46% Valuation $8,155,000,000 $14,729,000,000 $14,879,000,000 $15,145,000,000 $20,300,000,000 $20,450,000,000 $ Increase $85,000,000 $93,364,697 $150,000,000 $145,480,100 $5,155,000,000 $150,000,000 % Increase 1.05% 1.14% 1.02% 0.98% 34.04% 0.74% Tax Rate (per $1000) $12.15 $7.05 $7.45 $7.88 $6.27 $6.62 $ Increase $0.46 $0.28 $0.40 $0.43 $0.42 $0.36 % Increase 3.90% 4.10% 5.68% 6.60% 5.33% 5.68% *FY 22 and FY26 had property re-evaluations. This also impacted Tax Rate Increases for FY23 and FY27. They have been adjusted to account for the change in evaluation and the rate adjustment as a result. 18 Page 20 Portland Public Schools FY2027 Revenue Five-Year Projection General, Adult Ed, and Food Service Funds - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Board Apr 14 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 GENERAL Local Funds Property Tax Levy $133,092,313 $133,092,313 $141,288,436 $149,447,523 $158,067,769 $165,977,404 Increased Property Tax Required $8,196,123 $8,159,087 $8,620,247 $7,909,635 $8,927,983 Total Local Programming Revenue $478,000 $492,340 $507,110 $522,324 $537,993 $554,133 Total Local Grants $211,260 $217,598 $224,126 $230,850 $237,775 $244,908 TOTAL LOCAL FUNDS $133,781,573 $141,998,373 $150,178,759 $158,820,942 $166,753,173 $175,704,429 State Revenue State Share EPS (State Subsidy) $13,165,972 $12,968,483 $12,773,956 $12,582,346 $12,393,611 $12,207,707 Career & Technical Education Center Allocation $3,987,137 $4,106,751 $4,229,953 $4,356,852 $4,487,557 $4,622,184 State Reimbursement Debt Service $2,431,368 $2,358,427 $2,287,674 $2,219,044 $2,152,472 $2,087,898 Education Service Center Member Allocation $177,293 $182,612 $188,091 $193,733 $199,545 $205,532 MLTI Distinguished Educator $95,434 $98,297 $101,246 $104,283 $107,412 $110,634 State Agency Client $226,047 $226,047 $226,047 $226,047 $226,047 $226,047 Total State Programming Revenue $20,083,251 $19,940,616 $19,806,966 $19,682,305 $19,566,645 $19,460,002 Federal Revenue MaineCare Medicaid Reimbursement $650,000 $715,000 $786,500 $865,150 $951,665 $1,046,832 Federal Impact Aid $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 Total Federal $695,000 $760,000 $831,500 $910,150 $996,665 $1,091,832 Total Title Funds $2,659,649 $2,633,053 $2,606,722 $2,580,655 $2,554,848 $2,529,300 Federal Grant Funds IDEA $2,232,322 $2,243,484 $2,254,701 $2,265,975 $2,277,304 $2,288,691 CTE Climate $100,000 $0 $0 $0 $0 $0 Perkins Federal $293,308 $293,308 $293,308 $293,308 $293,308 $293,308 Total Federal Grant Funds $2,625,630 $2,536,792 $2,548,009 $2,559,283 $2,570,612 $2,581,999 Total Federal Funds $5,980,279 $5,929,844 $5,986,231 $6,050,087 $6,122,126 $6,203,130 State Program Funding Early Childhood Special Education $5,091,355 $5,244,096 $5,401,419 $5,563,461 $5,730,365 $5,902,276 USE OF FUND BALANCE $3,900,000 $2,000,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000 TOTAL PRE-K-12 PROGRAMMING AND FUND $168,836,458 $175,112,930 $182,873,374 $191,116,796 $199,172,308 $208,269,837 Adult Ed Property Tax Levy $2,348,933 $2,348,933 $2,348,933 $2,348,933 $2,348,933 $2,348,933 Adult Education Local Revenue $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 Adult Education State Subsidy $952,516 $964,899 $977,442 $990,149 $1,003,021 $1,016,060 Adult Education Grants $1,735,280 $1,735,280 $1,735,280 $1,735,280 $1,735,280 $1,735,280 TOTAL ADULT EDUCATION REVENUE $5,116,729 $5,129,112 $5,141,655 $5,154,362 $5,167,234 $5,180,273 Food Services Local Revenue $63,150 $65,045 $66,996 $69,006 $71,076 $73,208 Food Services State Revenue $1,653,000 $1,702,590 $1,753,668 $1,806,278 $1,860,466 $1,916,280 Food Services Federal Revenue $3,654,875 $3,764,521 $3,877,457 $3,993,781 $4,113,594 $4,237,002 TOTAL FOOD SERVICES REVENUE $5,371,025 $5,532,156 $5,698,120 $5,869,064 $6,045,136 $6,226,490 TOTAL REVENUE & OTHER FUNDING SOURCES $ 179,324,212 $ 185,774,197 $ 193,713,150 $ 202,140,222 $ 210,384,678 $ 219,676,600 19 Page 21  Fiscal Year 2027 Roll Forward Budget 20 Page 22 To begin our FY27 budgeting process, we established a Roll Forward Budget. This represented a baseline - the cost of maintaining our current programs, staffing levels, and services into the next school year. By quantifying our existing obligations first, we ensured a transparent foundation before considering any new investments. Key Drivers of the Baseline: • Personnel & Benefits: We maintained current staffing levels, accounting only for contractual salary obligations and a projected 9% increase in healthcare costs. • Operational Efficiency: Non-personnel expenses were capped at 2%, with targeted adjustments only for inflation-sensitive expenditures. • Debt Service: We realized a significant $2.7M savings from the retirement of our pension bond. • Revenue: We held revenue flat with the exception of a $478k reduction in grant funding. • Fund Balance: We held General Ed fund balance usage at the FY26 level of $3.9 million and eliminated fund balance reliance in our Adult Ed and Food Service programs to ensure their long-term sustainability. Based on these assumptions, expenditures would see a 2.7% increase over FY26 and the resulting baseline tax levy increase was projected to be 3.51%. Since establishing this roll forward budget, we incorporated strategic requests from school leaders and department heads. With the unanticipated reduction in State funding due to dthe EPS formula, we carefully made reductions to ensure the final budget is both fiscally responsible and focused on our strategic goals. 21 Page 23 Portland Public Schools FY2027 Expenditure Summary Budget - All Funds Roll Forward Budget January 12, 2026 FY27 ROLLFORWARD FY25 ACTUAL FY26 BUDGET BUDGET $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular & Temporary Salaries $94,179,932 $103,217,955 $107,772,730 $4,554,775 4.4% Total Benefits $27,947,431 $31,904,675 $33,925,082 $2,020,407 6.3% TOTAL SALARIES & BENEFITS $122,127,363 $135,122,630 $141,697,812 $6,575,182 4.9% CONTRACTED SERVICES PreK-12th Contracted Services $1,425,949 $1,675,239 $1,635,304 -$39,935 -2.4% SPED Contracted Services $7,448,681 $4,028,950 $4,109,529 $80,579 2.0% Adult Ed Contracted Services $23,953 $27,764 $28,319 $555 2.0% Ops & Comm Contracted Services $4,564,695 $3,477,823 $3,526,979 $49,156 1.4% Ins & Legal Contracted Services $992,440 $1,175,544 $1,293,098 $117,554 10.0% Facilities Contracted Services $3,465,943 $3,762,225 $3,788,546 $26,321 0.7% Transport Contracted Services $921,832 $867,000 $936,240 $69,240 8.0% TOTAL CONTRACTED SERVICES $18,843,492 $15,014,545 $15,318,016 $303,471 2.0% SUPPLIES Academic Supplies $2,675,205 $2,102,894 $2,165,352 $62,458 3.0% Operations Supplies $5,050,791 $4,793,514 $5,200,084 $406,570 8.5% TOTAL SUPPLIES $7,725,996 $6,896,408 $7,365,436 $469,028 6.8% MISCELLANEOUS $2,411,916 $693,992 $686,802 -$7,190 -1.0% CAPITAL EQUIPMENT $379,547 $482,400 $492,048 $9,648 2.0% DEBT SERVICE $13,075,224 $13,555,724 $10,869,250 -$2,686,474 -19.8% TOTAL NON SALARY AND BENEFITS $42,436,175 $36,643,069 $34,731,551 -$1,911,518 -5.2% TOTAL EXPENDITURES $164,563,538 $171,765,699 $176,429,363 $4,663,664 2.7% 22 Page 24  Fiscal Year 2027 Summary of Expenses 23 Page 25  The FY27 budget includes new investments in early childhood education, secondary math curriculum, and reading support at elementary schools. There also are increases in expenses for employees salaries and benefits and inflation-driven higher costs for goods and services. Debt service decreased as a result of pension obligation bonds expiring in FY26. 24 Page 26 Portland Public Schools FY2027 Expenditure Summary Budget - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Finance FY27 SUPT REC Comm Rev FY27 Board FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries Professional Salary $57,765,843 $62,233,669 $65,906,760 $65,594,648 $65,787,506 $3,553,837 5.7% Instructional Aide/Asst $8,390,736 $9,464,895 $11,507,052 $11,482,202 $11,480,874 $2,015,979 21.3% Administration/Regular Support $22,071,539 $25,180,129 $25,753,433 $25,554,226 $25,524,833 $344,704 1.4% Total Regular Salaries $88,228,118 $96,878,693 $103,167,245 $102,631,076 $102,793,213 $5,914,520 6.1% Temporary Salaries Temporary Salary $1,448,084 $1,510,238 $1,384,820 $1,380,150 $1,380,150 -$130,088 -8.6% Tutor $6,616 $65,894 $40,949 $40,836 $40,836 -$25,058 -38.0% Substitute $2,693,534 $2,388,182 $2,510,960 $2,504,568 $2,504,568 $116,386 4.9% Teacher Additional Pay $60,847 $123,504 $108,078 $107,782 $107,782 -$15,722 -12.7% Regular Support Overtime $1,393 $42,197 $41,883 $41,769 $41,769 -$428 -1.0% Stipend/Differential $1,399,094 $1,546,293 $1,257,651 $1,254,174 $1,254,174 -$292,119 -18.9% Retirement Sick Payout $0 $500,000 $469,217 $467,922 $467,922 -$32,078 -6.4% Stipend/Other $342,246 $162,954 $448,927 $447,685 $447,685 $284,731 174.7% Total Temporary Salaries $5,951,814 $6,339,262 $6,262,485 $6,244,886 $6,244,886 -$94,376 -1.5% Total Salaries $94,179,932 $103,217,955 $109,429,730 $108,875,962 $109,038,099 $5,820,144 5.6% Benefits Health Insurance $19,634,094 $23,039,858 $24,075,367 $23,938,668 $24,088,119 $1,048,261 4.5% Medicare $1,350,365 $1,475,400 $1,614,045 $1,605,936 $1,611,110 $135,710 9.2% Retirement $5,519,695 $5,379,387 $6,245,529 $6,208,575 $6,239,412 $860,025 16.0% Tuition Reimbursement $426,666 $195,647 $364,410 $363,404 $363,404 $167,757 85.7% Workers Compensation $562,478 $511,572 $550,000 $548,482 $548,482 $36,910 7.2% Unemployment $85,999 $0 $155,000 $154,572 $154,572 $154,572 100.0% All Other $311,596 $796,671 $965,968 $960,042 $962,514 $165,843 20.8% PFML $57,066 $506,140 $558,052 $555,248 $556,163 $50,023 9.9% Total Benefits $27,947,958 $31,904,675 $34,528,371 $34,334,926 $34,523,775 $2,619,100 8.2% TOTAL SALARIES & BENEFITS $122,127,890 $135,122,630 $143,958,101 $143,210,888 $143,561,874 $8,439,244 6.2% CONTRACTED SERVICES PreK - 12th Contractual Pre-K $0 $0 $0 $0 $0 $0 0.0% Employee Train & Development Services $219,151 $200,107 $207,359 $207,359 $207,359 $7,252 3.6% EBooks & Online Subscriptions $110,133 $57,121 $87,091 $87,091 $87,091 $29,970 52.5% Software/Annual Subscription $879,607 $1,238,885 $1,477,647 $1,477,647 $1,477,647 $238,762 19.3% Tuition to Post-Secondary $0 $0 $0 $0 $0 $0 0.0% Staff Travel $188,114 $169,126 $161,844 $161,844 $161,844 -$7,282 -4.3% Security $28,945 $10,000 $10,000 $10,000 $10,000 $0 0.0% Total PreK-12th Contracted Services $1,425,949 $1,675,239 $1,943,941 $1,943,941 $1,943,941 $268,702 16.0% Special Education Special Education Contracted Services $3,905,313 $425,000 $1,110,847 $1,050,847 $1,044,903 $619,903 145.9% Tuition To In-State SAU $92,461 $3,950 $73,950 $73,950 $73,950 $70,000 1772.2% Tuition to Private Source $3,450,906 $3,600,000 $3,600,000 $3,600,000 $3,600,000 $0 0.0% Total SPED Contracted Services $7,448,681 $4,028,950 $4,784,797 $4,724,797 $4,718,853 $689,903 17.1% Adult Education $0 $0 $0 $0 $0 Adult Ed Contracted Services $0 $4,947 $4,947 $4,947 $4,947 $0 0.0% Adult Education Advertising $23,953 $18,150 $16,550 $16,550 $16,550 -$1,600 -8.8% 25 Page 27 Portland Public Schools FY2027 Expenditure Summary Budget - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Finance FY27 SUPT REC Comm Rev FY27 Board FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 Adult Ed Travel $0 $4,667 $4,667 $4,667 $4,667 $0 0.0% Total Adult Ed Contracted Services $23,953 $27,764 $26,164 $26,164 $26,164 -$1,600 -5.8% Ops and Comms Purchased Prof & Technical Services $3,849,894 $2,695,803 $3,232,024 $3,132,024 $3,132,024 $436,221 16.2% Other Professional Services $108,086 $11,000 $17,000 $17,000 $17,000 $6,000 54.5% Computer Lease $91,600 $0 $0 $0 $0 $0 0.0% Other Purchased Services $1,144 $1,600 $1,600 $1,600 $1,600 $0 0.0% Tech Related Repairs and Maintenance $0 $0 $0 $0 $0 $0 0.0% Software Maintenance $124,673 $265,000 $135,000 $135,000 $135,000 -$130,000 -49.1% Postage $37,752 $41,884 $40,356 $40,356 $40,356 -$1,528 -3.6% Phone $149,335 $226,638 $177,714 $177,714 $177,714 -$48,924 -21.6% Internet Connectivity $13,485 $8,543 $8,543 $8,543 $8,543 $0 0.0% Advertising $25,097 $26,500 $25,500 $25,500 $25,500 -$1,000 -3.8% Printing/Binding $30,868 $40,041 $30,686 $30,686 $30,686 -$9,355 -23.4% Photocopying $132,760 $160,814 $149,577 $149,577 $149,577 -$11,237 -7.0% Total Operations & Communications Contracted Services $4,564,695 $3,477,823 $3,818,000 $3,718,000 $3,718,000 $240,177 6.9% Insurance & Legal Insurance - General Liability $712,381 $846,644 $789,734 $789,734 $789,734 -$56,910 -6.7% Legal Services $280,059 $328,900 $273,900 $273,900 $273,900 -$55,000 -16.7% Total Insurance & Legal Contracted Services $992,440 $1,175,544 $1,063,634 $1,063,634 $1,063,634 -$111,910 -9.5% Facilities Alarms $5,100 $5,000 $5,100 $5,100 $5,100 $100 2.0% Architect/Engineering - NSA $66,675 $10,000 $360,000 $360,000 $360,000 $350,000 3500.0% Water $57,548 $53,652 $56,279 $56,279 $56,279 $2,627 4.9% Sewer $134,076 $122,242 $127,396 $127,396 $127,396 $5,154 4.2% Waste Disposal Services $159,794 $150,333 $154,728 $154,728 $154,728 $4,395 2.9% Recycling Services $126,692 $140,500 $139,100 $139,100 $139,100 -$1,400 -1.0% Hazard Waste Disposal $2,303 $4,000 $4,000 $4,000 $4,000 $0 0.0% Repair and Maintenance Services $1,141,141 $1,160,830 $1,230,225 $1,230,225 $1,230,225 $69,395 6.0% HVAC Maintenance $648,580 $865,000 $865,000 $865,000 $865,000 $0 0.0% Mowing/Plowing/Field Maintenance $460,856 $620,000 $530,000 $530,000 $530,000 -$90,000 -14.5% Pest Management Services $21,998 $22,967 $23,850 $23,850 $23,850 $883 3.8% Fire Extinguisher Maintenance Services $0 $10,000 $0 $0 $0 -$10,000 -100.0% Asbestos/Mold Services $6,198 $40,000 $20,000 $20,000 $20,000 -$20,000 -50.0% Vehicle & Equipment Repair $24,944 $32,000 $34,000 $34,000 $34,000 $2,000 6.3% Rentals $610,037 $525,701 $536,998 $536,998 $536,998 $11,297 2.1% Total Facilities Contracted Services $3,465,943 $3,762,225 $4,086,676 $4,086,676 $4,086,676 $324,451 8.6% Transportation Student Transportation Services $0 $2,000 $2,000 $2,000 $2,000 $0 0.0% Student Transportation Purchase/Private (Sped OOD and Homeless) $921,832 $865,000 $836,500 $836,500 $836,500 -$28,500 -3.3% Total Transport Contracted Services $921,832 $867,000 $838,500 $838,500 $838,500 -$28,500 -3.3% TOTAL CONTRACTED SERVICES $18,843,492 $15,014,545 $16,561,712 $16,401,712 $16,395,768 $1,381,223 9.2% SUPPLIES Academic General Supplies $1,079,447 $661,867 $792,389 $792,389 $792,389 $130,522 19.7% Instructional Supplies $375,734 $479,178 $543,245 $543,245 $543,245 $64,067 13.4% Books Periodicals $239,900 $649,352 $862,669 $862,669 $862,669 $213,317 32.9% 26 Page 28 Portland Public Schools FY2027 Expenditure Summary Budget - All Funds Board of Education Recommended Budget April 14, 2026 FY27 Finance FY27 SUPT REC Comm Rev FY27 Board FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 Tech Related Supplies $497,593 $165,457 $143,960 $143,960 $143,960 -$21,497 -13.0% Software Licenses $214,139 $54,451 $57,411 $57,411 $57,411 $2,960 5.4% Audiovisual Supplies $802 $2,589 $3,300 $3,300 $3,300 $711 27.5% CTE Minor Equipment $267,590 $90,000 $128,563 $128,563 $128,563 $38,563 42.8% Total Academic Supplies $2,675,205 $2,102,894 $2,531,537 $2,531,537 $2,531,537 $428,643 20.4% Operations Custodial Supplies $281,385 $262,804 $267,355 $267,355 $267,355 $4,551 1.7% Energy $0 $0 $0 $0 $0 $0 0.0% Natural Gas $923,088 $853,171 $865,141 $836,211 $865,141 $11,970 1.4% Electricity $1,100,626 $865,879 $1,054,239 $1,025,308 $1,054,239 $188,360 21.8% Bottled Gas $20,463 $5,000 $25,000 $25,000 $25,000 $20,000 400.0% Oil $57,071 $69,840 $72,000 $72,000 $72,000 $2,160 3.1% Gasoline $192,394 $259,000 $255,000 $255,000 $255,000 -$4,000 -1.5% Food $2,259,595 $2,250,000 $2,338,680 $2,338,680 $2,338,680 $88,680 3.9% Non-Food Supplies $216,170 $227,820 $223,735 $223,735 $217,791 -$10,029 -4.4% Total Operations Supplies $5,050,791 $4,793,514 $5,101,150 $5,043,289 $5,095,206 $301,692 6.3% TOTAL SUPPLIES $7,725,996 $6,896,408 $7,632,687 $7,574,826 $7,626,743 $730,335 10.6% MISCELLANEOUS Dues and Fees $261,111 $310,188 $229,853 $229,853 $229,853 -$80,335 -25.9% Bank Fees $0 $0 $0 $0 $0 $0 0.0% Maine State Billing Fees $0 $0 $0 $0 $0 $0 0.0% School Board Conference Fees $300 $0 $0 $0 $0 $0 0.0% Judgments Against SAU $23,500 $0 $0 $0 $0 $0 0.0% Field Trip Transportation $0 $98,764 $93,817 $93,817 $93,817 -$4,947 -5.0% Miscellaneous Expenditures $325,709 $264,383 $19,430 $19,430 $19,430 -$244,953 -92.7% Other Items $29,588 $20,657 $0 $0 $0 -$20,657 -100.0% Fund Transfers Out $1,771,709 $0 $0 $0 $0 $0 0.0% TOTAL MISCELLANEOUS $2,411,916 $693,992 $343,100 $343,100 $343,100 -$350,892 -50.6% CAPITAL EQUIPMENT Equipment Greater Than $10,000 $248,528 $85,000 $109,500 $109,500 $109,500 $24,500 28.8% Equipment Less Than $10,000 $40,928 $115,000 $185,100 $185,100 $185,100 $70,100 61.0% Vehicles (Non-Student) $0 $0 $0 $0 $0 $0 0.0% Tech Related Equip Greater Than $10,000 $455 $0 $0 $0 $0 $0 0.0% Tech Related Equipment Less Than $10,000 $89,636 $282,400 $174,000 $174,000 $174,000 -$108,400 -38.4% Student Transportation Vehicles $0 $0 $0 $0 $0 $0 0.0% 0.0% TOTAL CAPITAL EQUIPMENT $379,547 $482,400 $468,600 $468,600 $468,600 -$13,800 -2.9% DEBT SERVICE Principal $8,992,171 $9,967,132 $7,524,201 $7,369,451 $7,524,201 -$2,442,931 -24.5% Interest $4,083,053 $3,588,592 $3,403,926 $3,366,537 $3,403,926 -$184,666 -5.1% Bond Issuance $0 $0 $0 $0 $0 $0 0.0% TOTAL DEBT SERVICE $13,075,224 $13,555,724 $10,928,127 $10,735,988 $10,928,127 -$2,627,597 -19.4% TOTAL NON SALARY AND BENEFITS $42,436,176 $36,643,069 $35,934,226 $35,524,226 $35,762,338 -$880,731 -2.4% TOTAL EXPENDITURES $164,564,066 $171,765,699 $179,892,327 $178,735,114 $179,324,212 $7,558,513 4.4% 27 Page 29 Portland Public Schools FY2027 Expenditure Five-Year Projection Board of Education Recommended Budget April 14, 2026 FY27 Board Apr 14 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 SALARIES & BENEFITS Regular Salaries Professional Salary $65,787,506 $69,076,881 $72,530,725 $76,157,262 $79,965,125 $83,963,381 Instructional Aide/Asst $11,480,874 $12,054,918 $12,657,664 $13,290,547 $13,955,074 $14,652,828 Administration/Regular Support $25,524,833 $26,290,578 $27,079,295 $27,891,674 $28,728,424 $29,590,277 Total Regular Salaries $102,793,213 $107,422,377 $112,267,684 $117,339,483 $122,648,623 $128,206,486 Temporary Salaries Temporary Salary $1,380,150 $1,407,753 $1,435,908 $1,464,626 $1,493,919 $1,523,797 Tutor $40,836 $41,244 $41,657 $42,073 $42,494 $42,919 Substitute $2,504,568 $2,554,659 $2,605,753 $2,657,868 $2,711,025 $2,765,245 Teacher Additional Pay $107,782 $108,860 $109,948 $111,048 $112,158 $113,280 Regular Support Overtime $41,769 $42,187 $42,609 $43,035 $43,465 $43,900 Stipend/Differential $1,254,174 $1,266,716 $1,279,383 $1,292,177 $1,305,098 $1,318,149 Retirement Sick Payout $467,922 $472,601 $477,327 $482,101 $486,922 $491,791 Stipend/Other $447,685 $452,162 $456,683 $461,250 $465,863 $470,521 Total Temporary Salaries $6,244,886 $6,346,182 $6,449,268 $6,554,177 $6,660,944 $6,769,603 Total Salaries $109,038,099 $113,768,559 $118,716,952 $123,893,660 $129,309,567 $134,976,089 Benefits Health Insurance $24,088,119 $26,015,169 $28,096,382 $30,344,093 $32,771,620 $35,393,350 Medicare $1,611,110 $1,683,664 $1,759,606 $1,839,098 $1,922,310 $2,009,420 Retirement $6,239,412 $6,520,396 $6,814,499 $7,122,351 $7,444,609 $7,781,963 Tuition Reimbursement $363,404 $367,038 $370,708 $374,416 $378,160 $381,941 Workers Compensation $548,482 $553,967 $559,506 $565,102 $570,753 $576,460 Unemployment $154,572 $156,118 $157,679 $159,256 $160,848 $162,457 All Other $962,514 $1,010,640 $1,061,172 $1,114,230 $1,169,942 $1,228,439 PFML $556,163 $581,209 $607,424 $634,865 $663,590 $693,661 Total Benefits $34,523,775 $36,888,199 $39,426,977 $42,153,410 $45,081,831 $48,227,691 TOTAL SALARIES & BENEFITS $143,561,874 $150,656,758 $158,143,930 $166,047,069 $174,391,398 $183,203,780 CONTRACTED SERVICES Total PreK-12th Contracted Services $1,943,941 $1,982,820 $2,022,476 $2,062,926 $2,104,184 $2,146,268 Total SPED Contracted Services $4,718,853 $4,813,230 $4,909,495 $5,007,685 $5,107,838 $5,209,995 Total Adult Ed Contracted Services $26,164 $26,687 $27,221 $27,765 $28,321 $28,887 Total Operations & Communications Contracted Services $3,718,000 $3,792,360 $3,868,207 $3,945,571 $4,024,483 $4,104,972 Total Insurance & Legal Contracted Services $1,063,634 $1,084,907 $1,106,605 $1,128,737 $1,151,312 $1,174,338 Total Facilities Contracted Services $4,086,676 $4,168,410 $4,251,778 $4,336,813 $4,423,550 $4,512,021 Total Transport Contracted Services $838,500 $855,270 $872,375 $889,823 $907,619 $925,772 TOTAL CONTRACTED SERVICES $16,395,768 $16,723,683 $17,058,157 $17,399,320 $17,747,307 $18,102,253 SUPPLIES Total Academic Supplies $2,531,537 $2,582,168 $2,633,811 $2,686,487 $2,740,217 $2,795,021 Total Operations Supplies $5,095,206 $5,197,110 $5,301,052 $5,407,073 $5,515,215 $5,625,519 TOTAL SUPPLIES $7,626,743 $7,779,278 $7,934,863 $8,093,561 $8,255,432 $8,420,541 TOTAL MISCELLANEOUS $343,100 $349,962 $356,961 $364,100 $371,382 $378,810 28 Page 30 Portland Public Schools FY2027 Expenditure Five-Year Projection Board of Education Recommended Budget April 14, 2026 FY27 Board Apr 14 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 TOTAL CAPITAL EQUIPMENT $468,600 $477,972 $487,531 $497,282 $507,228 $517,372 TOTAL DEBT SERVICE $10,928,127 $9,786,544 $9,731,707 $9,738,889 $9,111,931 $9,053,845 TOTAL NON SALARY AND BENEFITS $35,762,338 $35,117,439 $35,569,220 $36,093,153 $35,993,279 $36,472,820 TOTAL EXPENDITURES $179,324,212 $185,774,197 $193,713,150 $202,140,222 $210,384,678 $219,676,600 29 Page 31 Portland Public Schools FY2027 Expenditure by State Budget Categoricals Board of Education Recommended Budget April 14, 2026 FY27 Finance FY24 FY25 FY27 SUPT Comm Rev Mar FY27 Board Apr % +/- v State Budget Category ACTUAL ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 FY26 1. Regular Instruction $51,894,182 $55,783,720 $59,628,553 $61,848,693 $61,499,412 $61,567,550 $1,938,997 3.3% 2. Special Education Instruction $23,242,110 $25,450,875 $26,381,408 $28,940,007 $28,812,274 $28,846,671 $2,465,263 9.3% 3. CTE (Vocational) Instruction $3,582,685 $4,004,632 $3,789,146 $4,034,573 $4,037,445 $4,039,394 $250,248 6.6% 4. Other Instruction $2,576,905 $2,139,627 $2,589,312 $2,607,979 $2,602,826 $2,602,826 $13,514 0.5% 5. Student & Staff Support $13,592,176 $15,354,384 $17,332,105 $17,606,284 $17,589,009 $17,948,271 $616,166 3.6% 6. System Administration $5,847,764 $6,060,933 $5,797,833 $6,764,863 $6,422,340 $6,429,235 $631,402 10.9% 7. School Administration $6,840,936 $6,659,683 $7,438,098 $7,789,572 $7,769,411 $7,775,865 $337,767 4.5% 8. Transportation & Buses $5,200,915 $4,138,396 $4,873,278 $4,873,045 $4,863,682 $4,872,059 -$1,219 0.0% 9. Facilities Maintenance $10,847,014 $15,050,081 $15,386,271 $16,399,310 $16,323,382 $16,398,426 $1,012,155 6.6% 10. Debt Service $12,614,737 $9,023,421 $9,627,973 $7,142,223 $6,950,084 $7,142,223 -$2,485,750 -25.8% 11. All Other Expenditures $744,372 $889,460 $859,830 $626,322 $625,862 $626,044 -$233,786 -27.2% Total General Fund $136,983,796 $144,555,212 $153,703,807 $158,632,870 $157,495,727 $158,248,564 $4,544,757 3.0% Adult Education $2,896,077 $3,170,796 $3,463,530 $3,400,057 $3,379,987 $3,381,449 -$82,081 -2.4% Food Service $4,615,033 $5,212,098 $5,633,637 $5,371,025 $5,371,025 $5,371,025 -$262,612 -4.7% TOTAL EXPENDITURES $144,494,905 $152,938,106 $162,800,974 $167,403,952 $166,246,739 $167,001,038 $4,200,064 2.6% 30 Page 32  Fiscal Year 2027 School-Based Expenses 31 Page 33 Our student population has declined. At the same time, the cost of staffing and supplies has increased based on collective bargaining agreements and inflation. In response to requests from school staff, PPS budgeted for a 5% increase in supplies (compared to a zero-based budget process in departments) and salaries increased by the rates in the collective bargaining agreements. This section includes total student enrollment and staffing, total school- based expenses, and staffing and expenditures per school: 32 Page 34 Portland Public Schools FY2027 Summary Revenue Budget Eight Year Enrollment Pattern Board of Education Recommended Budget April 14, 2026 School Year Total Enrollment Economically Disadvantaged Students with IEPs English Learners (EL) 2025-26 6,242 3,271 52% 1,296 21% 1,798 29% 2024-25 6,498 3,653 56% 1,158 18% 1,955 30% 2023-24 6,616 3,306 50% 1,174 18% 2,000 30% 2022-23 6,436 2,851 44% 1,122 17% 1,683 26% 2021-22 6,456 2,865 44% 1,136 18% 1,622 25% 2020-21 6,495 3,266 50% 1,109 17% 1,483 23% 2019-20 6,748 3,555 53% 1,079 16% 1,564 23% 2018-19 6,695 3,436 51% 1,054 16% 1,663 25% 33 Page 35  34 Page 36  35 Page 37  36 Page 38  37 Page 39  38 Page 40  39 Page 41 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 School Based Budgets FY27 Finance FY27 SUPT REC Comm Rev FY27 Board FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $75,186,789 $79,447,229 $84,442,373 $84,125,342 $84,205,868 $4,853,639 6.0% Temporary Salaries $5,228,892 $5,422,025 $5,409,501 $5,488,637 $5,488,637 -$28,388 1.2% Total Salaries $80,415,681 $84,869,254 $89,851,874 $89,613,979 $89,694,505 $4,825,251 5.7% Benefits $23,313,865 $25,948,061 $27,836,814 $27,765,283 $27,871,431 $1,923,371 7.4% TOTAL SALARIES & BENEFITS $103,729,546 $110,817,315 $117,688,688 $117,379,262 $117,565,936 $6,748,622 6.1% CONTRACTED SERVICES PreK-12th Contracted Services $406,804 $275,107 $349,797 $349,797 $349,797 $72,770 27.1% SPED Contracted Services $3,160,558 $3,950 $177,797 $177,797 $177,797 $173,847 4401.2% Adult Ed Contracted Services $23,953 $27,764 $26,164 $26,164 $26,164 -$2,144 -5.8% Operations & Communications Contracted Services $1,001,522 $670,827 $756,933 $756,933 $756,933 $105,449 12.8% Insurance & Legal Contracted Services $518,842 $535,510 $535,600 $535,600 $535,600 $90 0.0% Facilities Contracted Services $918,465 $874,415 $891,631 $891,631 $891,631 $23,936 2.0% Transport Contracted Services $398,830 $2,000 $13,500 $13,500 $13,500 $11,280 575.0% TOTAL CONTRACTED SERVICES $6,428,974 $2,389,573 $2,751,422 $2,751,422 $2,751,422 $385,228 15.1% SUPPLIES Academic Supplies $1,416,543 $1,041,468 $1,280,100 $1,280,100 $1,280,100 $221,489 22.9% Operations Supplies $2,115,150 $1,881,669 $2,049,710 $2,049,710 $2,049,710 $168,041 8.9% TOTAL SUPPLIES $3,531,693 $2,923,137 $3,329,810 $3,329,810 $3,329,810 $389,530 13.9% MISCELLANEOUS $203,819 $174,442 $210,050 $210,050 $210,050 $35,608 20.4% CAPITAL EQUIPMENT $67,674 $0 $124,600 $124,600 $124,600 $118,364 100.0% DEBT SERVICE $4,014,550 $3,891,477 $3,768,404 $3,768,404 $3,768,404 -$123,073 -3.2% TOTAL NON SALARY AND BENEFITS $14,246,711 $9,378,629 $10,184,286 $10,184,286 $10,184,286 $805,657 8.6% TOTAL EXPENDITURES $117,976,257 $120,195,944 $127,872,974 $127,563,548 $127,750,222 $7,554,279 6.3% 40 Page 42 Portland Adult Education (PAE)​ Director: Kate Hersom​ Address: 14 Locust Street, Portland, ME 04101 Portland Adult Education (PAE) is Maine's largest adult education program, dedicated to empowering adult learners to achieve their educational, professional, and personal goals. PAE offers a diverse range of courses, including English language acquisition, high school diploma completion, workforce training, and personal enrichment classes. The program collaborates with local organizations and businesses to provide students with practical skills and employment opportunities. With a commitment to accessibility and lifelong learning, PAE helps individuals gain the knowledge and confidence needed for career advancement and community engagement. Through its supportive learning environment, PAE strives to meet the evolving needs of the community, fostering personal growth and economic development. 41 Page 43 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Portland Adult Education FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $3,027,424 $2,953,343 $3,046,208 $3,032,541 $3,030,512 $172,169 2.6% Temporary Salaries $515,270 $661,877 $442,474 $440,369 $440,369 -$316,507 -33.5% Total Salaries $3,542,694 $3,615,220 $3,488,682 $3,472,910 $3,470,881 -$144,338 -4.0% Benefits $884,866 $1,033,131 $1,014,660 $1,010,362 $1,013,853 -$19,278 -1.9% TOTAL SALARIES & BENEFITS $4,427,560 $4,648,351 $4,503,342 $4,483,272 $4,484,734 -$163,616 -3.5% CONTRACTED SERVICES PreK-12th Contracted Services $50,039 $25,929 $15,326 $15,326 $15,326 -$12,523 -40.9% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $23,953 $27,764 $26,164 $26,164 $26,164 -$2,144 -5.8% Ops & Comm Contracted Services $298,752 $210,483 $143,320 $143,320 $143,320 -$47,820 -31.9% Ins & Legal Contracted Services $6,359 $0 $0 $0 $0 $0 0.0% Facilities Contracted Services $193,926 $196,533 $200,330 $200,330 $200,330 $10,517 1.9% Transport Contracted Services $0 $2,000 $2,000 $2,000 $2,000 -$220 0.0% TOTAL CONTRACTED SERVICES $573,030 $462,709 $387,140 $387,140 $387,140 -$52,190 -16.3% SUPPLIES Academic Supplies $186,096 $146,809 $146,909 $146,909 $146,909 -$17,043 0.1% Operations Supplies $39,223 $39,210 $39,210 $39,210 $39,210 $0 0.0% TOTAL SUPPLIES $225,319 $186,019 $186,119 $186,119 $186,119 -$17,043 0.1% MISCELLANEOUS $147,592 $1,536 $2,036 $2,036 $2,036 $500 32.6% CAPITAL EQUIPMENT $0 $0 $56,700 $56,700 $56,700 $50,464 100.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $945,940 $650,264 $631,995 $631,995 $631,995 -$18,269 -2.8% TOTAL EXPENDITURES $5,373,500 $5,298,615 $5,135,337 $5,115,267 $5,116,729 -$181,885 -3.4% • Change in Salaries & Benefits is due to contractual salary increases, 2 grant funded positions end June 30, 2026, and hours for some part time, adjunct staff reduced due to decreased grant funding. • Contracted Services is reduced year over year as $100,000 budgeted for the Strategic Plan was a one time expense. 42 Page 44 Casco Bay High School (366 students)​ Principal: Priya Natarajan​ Address: 196 Allen Ave, Portland, ME 04103​ Casco Bay High School is an expeditionary learning school that emphasizes rigorous and relevant curriculum. Students participate in learning expeditions that integrate multiple disciplines and culminate in high-quality projects. The school's small size allows for personalized learning experiences and strong relationships between students and staff. Casco Bay High School is committed to preparing students for college, career, and active citizenship.​ 43 Page 45 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Casco Bay High School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $3,254,684 $3,507,344 $4,001,836 $3,991,128 $3,991,128 $483,784 13.8% Temporary Salaries $223,790 $204,544 $195,427 $194,886 $194,886 -$9,658 -4.7% Total Salaries $3,478,474 $3,711,888 $4,197,263 $4,186,014 $4,186,014 $474,126 12.8% Benefits Health Insurance $696,412 $755,571 $882,250 $879,906 $882,201 $126,630 16.8% Medicare $52,273 $53,254 $61,062 $60,900 $60,900 $7,646 14.4% Retirement $188,516 $170,776 $219,600 $219,061 $219,061 $48,285 28.3% Tuition Reimbursement $23,757 $6,464 $12,832 $12,797 $12,797 $6,333 98.0% Workers Compensation $0 $0 $0 $0 $0 $0 0.0% All Other $5,296 $27,849 $32,153 $32,069 $32,069 $4,220 15.2% PFML $921 $18,994 $21,063 $21,005 $21,005 $2,011 10.6% Benefits $967,173 $1,032,908 $1,228,960 $1,225,738 $1,228,033 $195,125 18.9% TOTAL SALARIES & BENEFITS $4,445,647 $4,744,796 $5,426,223 $5,411,752 $5,414,047 $669,251 14.1% CONTRACTED SERVICES PreK-12th Contracted Services $5,848 $4,457 $15,200 $15,200 $15,200 $10,743 241.0% SPED Contracted Services $3,337 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $36,767 $20,685 $37,687 $37,687 $37,687 $17,002 82.2% Ins & Legal Contracted Services $16,179 $16,961 $16,961 $16,961 $16,961 $0 0.0% Facilities Contracted Services $1,955 $7,673 $11,083 $11,083 $11,083 $3,410 44.4% Transport Contracted Services $14,480 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $78,566 $49,776 $80,931 $80,931 $80,931 $31,155 62.6% SUPPLIES Academic Supplies $35,294 $46,623 $46,894 $46,894 $46,894 $271 0.6% Operations Supplies $13,905 $40,040 $74,166 $74,166 $74,166 $34,126 85.2% TOTAL SUPPLIES $49,199 $86,663 $121,060 $121,060 $121,060 $34,397 39.7% MISCELLANEOUS $5,215 $13,377 $20,197 $20,197 $20,197 $6,820 51.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $132,980 $149,816 $222,188 $222,188 $222,188 $72,372 48.3% TOTAL EXPENDITURES $4,578,628 $4,894,612 $5,648,411 $5,633,940 $5,636,235 $741,623 15.2% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. • Utilities expenses were re-allocated between Casco Bay High and PATHS based on the percentage of the building occupied by each school. 44 Page 46 Cliff Island School (2 students)​ Teacher Leader: William Anton​ Address: 20 Church Road, PO Box 8, Cliff Island, ME 04019​ Cliff Island School offers a unique, personalized educational experience tailored to its small student body. Located on Cliff Island, the school integrates the island's natural surroundings into its curriculum, providing hands-on learning opportunities. The close-knit community ensures individualized attention, fostering strong relationships between students, staff, and residents. Emphasis is placed on experiential learning, allowing students to engage deeply with their environment and community. 45 Page 47 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Cliff Island School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $88,662 $124,226 $97,810 $97,541 $97,541 -$26,685 -21.5% Temporary Salaries $7,777 $4,526 $1,656 $1,651 $1,651 -$2,875 -63.5% Total Salaries $96,440 $128,752 $99,466 $99,192 $99,192 -$29,560 -23.0% Benefits $18,099 $35,509 $14,317 $14,280 $14,280 -$21,229 -59.8% TOTAL SALARIES & BENEFITS $114,539 $164,261 $113,783 $113,472 $113,472 -$50,789 -30.9% CONTRACTED SERVICES PreK-12th Contracted Services $143 $1,748 $1,748 $1,748 $1,748 $0 0.0% SPED Contracted Services $0 $3,950 $3,950 $3,950 $3,950 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $209 $602 $602 $602 $602 $0 0.0% Ins & Legal Contracted Services $352 $370 $370 $370 $370 $0 0.0% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $704 $6,670 $6,670 $6,670 $6,670 $0 0.0% SUPPLIES Academic Supplies $29 $116 $267 $267 $267 $151 130.2% Operations Supplies $2,979 $1,800 $2,300 $2,300 $2,300 $500 27.8% TOTAL SUPPLIES $3,008 $1,916 $2,567 $2,567 $2,567 $651 34.0% MISCELLANEOUS $0 $400 $400 $400 $400 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $3,712 $8,986 $9,637 $9,637 $9,637 $651 7.2% TOTAL EXPENDITURES $118,251 $173,247 $123,420 $123,109 $123,109 -$50,138 -28.9% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 46 Page 48 Deering High School (837 students)​ Principal: Vacant​ Address: 370 Stevens Ave, Portland, ME 04103​ Deering High School boasts a rich history and a diverse student body. The school offers a wide range of academic courses, including Advanced Placement classes, to challenge and engage students. Extracurricular activities, from athletics to arts, provide avenues for students to explore their passions. Deering High School is dedicated to creating an inclusive environment where every student has the opportunity to succeed. 47 Page 49 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Deering High School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $8,184,331 $8,787,709 $9,094,918 $9,149,583 $9,149,583 $361,874 4.1% Temporary Salaries $721,012 $691,281 $883,929 $881,489 $881,489 $190,208 27.5% Total Salaries $8,905,343 $9,478,990 $9,978,847 $10,031,072 $10,031,072 $552,082 5.8% Benefits $2,629,045 $2,874,748 $3,034,320 $3,049,525 $3,059,384 $184,636 6.4% TOTAL SALARIES & BENEFITS $11,534,388 $12,353,738 $13,013,167 $13,080,597 $13,090,456 $736,718 6.0% CONTRACTED SERVICES PreK-12th Contracted Services $41,065 $19,800 $26,600 $26,600 $26,600 $6,800 34.3% SPED Contracted Services $172,739 $0 $16,644 $16,644 $16,644 $16,644 100.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $240,445 $76,920 $100,147 $100,147 $100,147 $23,227 30.2% Ins & Legal Contracted Services $66,371 $69,582 $69,582 $69,582 $69,582 $0 0.0% Facilities Contracted Services $143,595 $103,884 $104,200 $104,200 $104,200 $316 0.3% Transport Contracted Services $114,499 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $778,714 $270,186 $317,173 $317,173 $317,173 $46,987 17.4% SUPPLIES Academic Supplies $167,829 $124,250 $134,038 $134,038 $134,038 $9,788 7.9% Operations Supplies $279,830 $176,234 $250,800 $250,800 $250,800 $74,566 42.3% TOTAL SUPPLIES $447,659 $300,484 $384,838 $384,838 $384,838 $84,354 28.1% MISCELLANEOUS $3,103 $33,500 $50,459 $50,459 $50,459 $16,959 50.6% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $1,229,476 $604,170 $752,470 $752,470 $752,470 $148,300 24.5% TOTAL EXPENDITURES $12,763,864 $12,957,908 $13,765,637 $13,833,067 $13,842,926 $885,018 6.8% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 48 Page 50 East End Community School (375 students)​ Principal: Boyd Marley​ Address: 195 North St, Portland, ME 04101​ East End Community School serves a diverse student population, reflecting the rich cultural tapestry of Portland's East End. The students, staff, and families of East End Community School value diversity, equity, relationships, growth, and achievement. Our community has high expectations for students and believes that students can grow to meet grade level standards and beyond. We believe that having consistent opportunities and access to deeply engaging, strong grade level instruction, where students do most of the thinking, will grow student achievement and empower students for the world. The dedicated staff works collaboratively to ensure that ALL feel seen, welcomed and heard in their academic journey. 49 Page 51 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 East End Community School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $4,898,018 $5,365,636 $5,794,875 $5,781,029 $5,780,873 $415,237 7.7% Temporary Salaries $399,266 $245,994 $297,104 $296,351 $296,351 $50,357 20.5% Total Salaries $5,297,284 $5,611,630 $6,091,979 $6,077,380 $6,077,224 $465,594 8.3% Benefits $1,608,131 $1,818,948 $2,039,316 $2,034,505 $2,040,570 $221,622 12.2% TOTAL SALARIES & BENEFITS $6,905,415 $7,430,578 $8,131,295 $8,111,885 $8,117,794 $687,216 9.2% CONTRACTED SERVICES PreK-12th Contracted Services $1,053 $7,906 $1,200 $1,200 $1,200 -$6,706 -84.8% SPED Contracted Services $363,319 $0 $19,397 $19,397 $19,397 $19,397 100.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $10,312 $22,240 $9,193 $9,193 $9,193 -$13,047 -58.7% Ins & Legal Contracted Services $26,002 $27,261 $27,261 $27,261 $27,261 $0 0.0% Facilities Contracted Services $25,301 $25,567 $25,000 $25,000 $25,000 -$567 -2.2% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $425,988 $82,974 $82,051 $82,051 $82,051 -$923 -1.1% SUPPLIES Academic Supplies $61,534 $49,376 $58,019 $58,019 $58,019 $8,643 17.5% Operations Supplies $154,167 $127,000 $150,000 $150,000 $150,000 $23,000 18.1% TOTAL SUPPLIES $215,701 $176,376 $208,019 $208,019 $208,019 $31,643 17.9% MISCELLANEOUS $1,500 $3,865 $4,555 $4,555 $4,555 $690 17.9% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $643,189 $263,215 $294,625 $294,625 $294,625 $31,410 11.9% TOTAL EXPENDITURES $7,548,604 $7,693,793 $8,425,920 $8,406,510 $8,412,419 $718,626 9.3% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 50 Page 52 King Middle School (437 students)​ Principal: Amy Marx​ Address: 92 Deering Ave, Portland, ME 04102​ King Middle School is renowned for its expeditionary learning model, emphasizing hands-on, project-based education. Students engage in interdisciplinary expeditions that foster critical thinking and real-world problem-solving skills. The school promotes a culture of respect and responsibility, preparing students to be active, informed citizens. With a diverse student body, King Middle School celebrates inclusivity and encourages students to explore various perspectives. 51 Page 53 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 King Middle School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $5,167,619 $5,338,841 $5,836,330 $5,742,081 $5,742,081 $403,240 7.6% Temporary Salaries $266,625 $323,985 $294,797 $293,983 $293,983 -$30,002 -9.3% Total Salaries $5,434,243 $5,662,826 $6,131,127 $6,036,064 $6,036,064 $373,238 6.6% Benefits $1,538,497 $1,705,467 $1,868,525 $1,840,825 $1,845,709 $140,242 8.2% TOTAL SALARIES & BENEFITS $6,972,740 $7,368,293 $7,999,652 $7,876,889 $7,881,773 $513,480 7.0% CONTRACTED SERVICES PreK-12th Contracted Services $20,798 $23,500 $24,200 $24,200 $24,200 $700 3.0% SPED Contracted Services $53,849 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $32,104 $24,000 $30,204 $30,204 $30,204 $6,204 25.9% Ins & Legal Contracted Services $30,949 $32,446 $32,446 $32,446 $32,446 $0 0.0% Facilities Contracted Services $27,308 $23,000 $22,200 $22,200 $22,200 -$800 -3.5% Transport Contracted Services $48,286 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $213,296 $102,946 $109,050 $109,050 $109,050 $6,104 5.9% SUPPLIES Academic Supplies $60,660 $64,564 $68,211 $68,211 $68,211 $3,647 5.6% Operations Supplies $121,053 $104,108 $119,400 $119,400 $119,400 $15,292 14.7% TOTAL SUPPLIES $181,713 $168,672 $187,611 $187,611 $187,611 $18,939 11.2% MISCELLANEOUS $926 $5,500 $5,586 $5,586 $5,586 $86 1.6% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $395,934 $277,118 $302,247 $302,247 $302,247 $25,129 9.1% TOTAL EXPENDITURES $7,368,675 $7,645,411 $8,301,899 $8,179,136 $8,184,020 $538,609 7.0% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 52 Page 54 Lincoln Middle School (351 students)​ Principal: Aris Ayala Cruz​ Address: 522 Stevens Ave, Portland, ME 04103​ Lincoln Middle School offers a dynamic, equity-centered learning environment that combines rigorous academics with a deep commitment to belonging and social-emotional growth. The school’s comprehensive curriculum spans preparation in the academic core, arts, applied sciences, and languages. It also includes a civics and and social emotional centered approach, that fosters student voice and agency. A wide range of extracurricular activities, such as clubs and athletics, encourage students to explore their interests, develop leadership skills, and build strong connections, while dedicated staff partner closely with families to cultivate a joyful, inclusive community where every student can thrive. 53 Page 55 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Lincoln Middle School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $4,892,231 $4,821,383 $5,006,983 $4,993,448 $4,993,448 $172,065 3.6% Temporary Salaries $237,199 $299,427 $269,514 $268,769 $268,769 -$30,658 -10.2% Total Salaries $5,129,430 $5,120,810 $5,276,497 $5,262,217 $5,262,217 $141,407 2.8% Benefits $1,432,412 $1,556,924 $1,514,943 $1,510,988 $1,515,463 -$41,461 -2.7% TOTAL SALARIES & BENEFITS $6,561,842 $6,677,734 $6,791,440 $6,773,205 $6,777,680 $99,946 1.5% CONTRACTED SERVICES PreK-12th Contracted Services $8,942 $17,920 $16,500 $16,500 $16,500 -$1,420 -7.9% SPED Contracted Services $284,005 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $32,022 $31,100 $40,200 $40,200 $40,200 $9,100 29.3% Ins & Legal Contracted Services $35,751 $37,481 $37,481 $37,481 $37,481 $0 0.0% Facilities Contracted Services $34,813 $48,500 $49,000 $49,000 $49,000 $500 1.0% Transport Contracted Services $35,016 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $430,548 $135,001 $143,181 $143,181 $143,181 $8,180 6.1% SUPPLIES Academic Supplies $28,827 $49,501 $61,409 $61,409 $61,409 $11,908 24.1% Operations Supplies $163,900 $116,000 $145,400 $145,400 $145,400 $29,400 25.3% TOTAL SUPPLIES $192,728 $165,501 $206,809 $206,809 $206,809 $41,308 25.0% MISCELLANEOUS $2,186 $2,450 $2,450 $2,450 $2,450 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $625,462 $302,952 $352,440 $352,440 $352,440 $49,488 16.3% TOTAL EXPENDITURES $7,187,304 $6,980,686 $7,143,880 $7,125,645 $7,130,120 $149,434 2.1% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 54 Page 56 Longfellow Elementary School (250 students)​ Principal: Nicole Bradeen​ Address: 432 Stevens Ave, Portland, ME 04103​ Longfellow Elementary School is committed to academic excellence, social-emotional learning, critical thinking and collaborative problem-solving for all. Longfellow is a supportive and collaborative environment that aims to ensure that every student feels connected and empowered with tools and strategies to feel successful. The staff work diligently to create an environment where every student belongs and one where every student feels safe, respected, and known as individuals. 55 Page 57 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Longfellow Elementary School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $2,747,689 $2,836,338 $3,214,047 $3,206,629 $3,206,629 $370,291 13.1% Temporary Salaries $183,473 $202,291 $171,905 $171,498 $171,498 -$30,793 -15.2% Total Salaries $2,931,162 $3,038,629 $3,385,952 $3,378,127 $3,378,127 $339,498 11.2% Benefits $804,056 $914,473 $1,035,226 $1,032,924 $1,035,555 $121,082 13.2% TOTAL SALARIES & BENEFITS $3,735,218 $3,953,102 $4,421,178 $4,411,051 $4,413,682 $460,580 11.7% CONTRACTED SERVICES PreK-12th Contracted Services $2,004 $8,000 $5,260 $5,260 $5,260 -$2,740 -34.3% SPED Contracted Services $244,940 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $4,116 $8,300 $8,800 $8,800 $8,800 $500 6.0% Ins & Legal Contracted Services $14,827 $15,545 $15,545 $15,545 $15,545 $0 0.0% Facilities Contracted Services $11,552 $11,271 $11,305 $11,305 $11,305 $34 0.3% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $277,438 $43,116 $40,910 $40,910 $40,910 -$2,206 -5.1% SUPPLIES Academic Supplies $22,970 $28,800 $31,979 $31,979 $31,979 $3,179 11.0% Operations Supplies $44,863 $41,959 $40,700 $40,700 $40,700 -$1,259 -3.0% TOTAL SUPPLIES $67,833 $70,759 $72,679 $72,679 $72,679 $1,920 2.7% MISCELLANEOUS $0 $1,500 $1,500 $1,500 $1,500 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $727,643 $705,811 $683,980 $683,980 $683,980 -$21,831 -3.1% NON SALARY AND BENEFITS $1,072,914 $821,186 $799,069 $799,069 $799,069 -$22,117 -2.7% TOTAL EXPENDITURES $4,808,132 $4,774,288 $5,220,247 $5,210,120 $5,212,751 $438,463 9.2% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 56 Page 58 Lyseth Elementary School (473 students) Principal: Laurie Cloutier Address: 175 Auburn St, Portland, ME 04103 Harrison Lyseth Elementary School is committed to academic excellence, offering a curriculum that challenges and inspires students. The school integrates technology and innovative teaching methods to enhance learning outcomes. A strong emphasis on character education helps students develop integrity, responsibility, and empathy. Extracurricular activities, including music and sports, provide well-rounded opportunities for personal growth. 57 Page 59 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Lyseth Elementary School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $4,486,442 $4,701,080 $4,962,955 $4,950,235 $4,950,213 $249,133 5.3% Temporary Salaries $331,378 $230,047 $300,591 $299,828 $299,828 $69,781 30.3% Total Salaries $4,817,819 $4,931,127 $5,263,546 $5,250,063 $5,250,041 $318,914 6.5% Benefits $1,427,876 $1,465,704 $1,578,118 $1,574,107 $1,578,145 $112,441 7.7% TOTAL SALARIES & BENEFITS $6,245,695 $6,396,831 $6,841,664 $6,824,170 $6,828,186 $431,355 6.7% CONTRACTED SERVICES PreK-12th Contracted Services $12,628 $20,315 $19,165 $19,165 $19,165 -$1,150 -5.7% SPED Contracted Services $7,612 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $8,527 $13,024 $11,687 $11,687 $11,687 -$1,337 -10.3% Ins & Legal Contracted Services $17,500 $18,346 $18,346 $18,346 $18,346 $0 0.0% Facilities Contracted Services $11,573 $8,722 $9,000 $9,000 $9,000 $278 3.2% Transport Contracted Services $1,390 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $59,230 $60,407 $58,198 $58,198 $58,198 -$2,209 -3.7% SUPPLIES Academic Supplies $46,129 $46,194 $47,851 $47,851 $47,851 $1,657 3.6% Operations Supplies $61,541 $37,656 $52,900 $52,900 $52,900 $15,244 40.5% TOTAL SUPPLIES $107,669 $83,850 $100,751 $100,751 $100,751 $16,901 20.2% MISCELLANEOUS $6,996 $9,558 $9,482 $9,482 $9,482 -$76 -0.8% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $1,175,242 $1,137,358 $1,099,473 $1,099,473 $1,099,473 -$37,885 -3.3% NON SALARY AND BENEFITS $1,349,137 $1,291,173 $1,267,904 $1,267,904 $1,267,904 -$23,269 -1.8% TOTAL EXPENDITURES $7,594,832 $7,688,004 $8,109,568 $8,092,074 $8,096,090 $408,086 5.3% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 58 Page 60 Moore Middle School (484 students) Principal: Darralynn Jones Address: 171 Auburn Street, Portland, ME 04103 Lyman Moore Middle School focuses on fostering a community of learners who are curious, compassionate, and committed to personal growth. The school offers a variety of programs aimed at developing critical thinking and leadership skills. Collaborative teaching practices and a supportive environment ensure that students are well-prepared for high school and beyond. Community partnerships enhance the educational experience by connecting students with real-world learning opportunities. 59 Page 61 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Moore Middle School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $5,116,224 $5,291,305 $5,953,717 $5,937,805 $5,937,805 $646,500 12.2% Temporary Salaries $261,475 $314,939 $288,215 $287,419 $287,419 -$27,520 -8.7% Total Salaries $5,377,699 $5,606,244 $6,241,932 $6,225,224 $6,225,224 $618,980 11.0% Benefits $1,645,710 $1,745,229 $1,935,347 $1,930,281 $1,936,135 $190,906 10.9% TOTAL SALARIES & BENEFITS $7,023,408 $7,351,473 $8,177,279 $8,155,505 $8,161,359 $809,886 11.0% CONTRACTED SERVICES PreK-12th Contracted Services $21,209 $9,293 $12,511 $12,511 $12,511 $3,218 34.6% SPED Contracted Services $159,904 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $29,604 $29,827 $20,812 $20,812 $20,812 -$9,015 -30.2% Ins & Legal Contracted Services $36,204 $37,956 $37,956 $37,956 $37,956 $0 0.0% Facilities Contracted Services $47,163 $40,337 $45,592 $45,592 $45,592 $5,255 13.0% Transport Contracted Services $54,397 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $348,480 $117,413 $116,871 $116,871 $116,871 -$542 -0.5% SUPPLIES Academic Supplies $55,906 $34,683 $53,196 $53,196 $53,196 $18,513 53.4% Operations Supplies $217,568 $189,608 $211,800 $211,800 $211,800 $22,192 11.7% TOTAL SUPPLIES $273,475 $224,291 $264,996 $264,996 $264,996 $40,705 18.1% MISCELLANEOUS $4,432 $9,980 $6,965 $6,965 $6,965 -$3,015 -30.2% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $626,387 $351,684 $388,832 $388,832 $388,832 $37,148 10.6% TOTAL EXPENDITURES $7,649,795 $7,703,157 $8,566,111 $8,544,337 $8,550,191 $847,034 11.0% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 60 Page 62 Ocean Avenue Elementary School (312 students)​ Principal: Beverly Stevens​ Address: 150 Ocean Avenue, Portland, ME 04103​ Ocean Avenue Elementary School (OAES) is a school where students are encouraged to ask questions, think deeply, and take action to care for our community. OAES serves a diverse group of learners and families, and we take pride in being a school where everyone belongs. Our staff work hard to create a welcoming and supportive learning environment where students feel safe, respected, and known as individuals. Learning at OAES includes strong academics, opportunities for creativity and the arts, and meaningful connections to the world beyond the classroom. We believe every child can meet expectations when teachers combine high expectations with strong care, encouragement, and consistent support. 61 Page 63 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Ocean Avenue Elementary School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $4,094,891 $4,338,731 $4,475,014 $4,463,128 $4,462,919 $124,188 2.9% Temporary Salaries $159,352 $234,598 $272,779 $272,093 $272,093 $37,495 16.0% Total Salaries $4,254,243 $4,573,329 $4,747,793 $4,735,221 $4,735,012 $161,683 3.5% Benefits $1,277,638 $1,480,032 $1,522,249 $1,518,225 $1,523,712 $43,680 3.0% TOTAL SALARIES & BENEFITS $5,531,881 $6,053,361 $6,270,042 $6,253,446 $6,258,724 $205,363 3.4% CONTRACTED SERVICES PreK-12th Contracted Services $6,737 $11,745 $8,450 $8,450 $8,450 -$3,295 -28.1% SPED Contracted Services $339,736 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $21,249 $11,208 $9,147 $9,147 $9,147 -$2,061 -18.4% Ins & Legal Contracted Services $24,378 $25,558 $25,558 $25,558 $25,558 $0 0.0% Facilities Contracted Services $19,173 $16,672 $17,800 $17,800 $17,800 $1,128 6.8% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $411,273 $65,183 $60,955 $60,955 $60,955 -$4,228 -6.5% SUPPLIES Academic Supplies $38,054 $22,780 $46,376 $46,376 $46,376 $23,596 103.6% Operations Supplies $91,668 $80,000 $85,300 $85,300 $85,300 $5,300 6.6% TOTAL SUPPLIES $129,722 $102,780 $131,676 $131,676 $131,676 $28,896 28.1% MISCELLANEOUS $9,950 $11,934 $1,600 $1,600 $1,600 -$10,334 -86.6% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $550,945 $179,897 $194,231 $194,231 $194,231 $14,334 8.0% TOTAL EXPENDITURES $6,082,826 $6,233,258 $6,464,273 $6,447,677 $6,452,955 $219,697 3.5% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 62 Page 64 Peaks Island School (45 students)​ Teacher Leader: William Anton​ Address: 4 Church Avenue, Portland, ME 04108​ Peaks Island School provides a unique educational setting, surrounded by the natural beauty of Peaks Island. The small student body allows for personalized instruction and strong community bonds. The curriculum leverages the island's resources, offering hands-on learning experiences in marine biology, ecology, and local history. Community events and partnerships enrich the educational experience, making the school a central hub for island residents. 63 Page 65 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Peaks Island School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $836,356 $989,102 $1,005,676 $1,002,900 $1,002,900 $13,798 1.4% Temporary Salaries $69,068 $37,122 $28,701 $28,622 $28,622 -$8,500 -22.9% Total Salaries $905,424 $1,026,224 $1,034,377 $1,031,522 $1,031,522 $5,298 0.5% Benefits $255,873 $309,354 $351,147 $350,180 $351,093 $41,739 13.5% TOTAL SALARIES & BENEFITS $1,161,297 $1,335,578 $1,385,524 $1,381,702 $1,382,615 $47,037 3.5% CONTRACTED SERVICES PreK-12th Contracted Services $50,941 $45,586 $45,586 $45,586 $45,586 $0 0.0% SPED Contracted Services $36,469 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $858 $2,553 $2,553 $2,553 $2,553 $0 0.0% Ins & Legal Contracted Services $4,565 $4,786 $4,786 $4,786 $4,786 $0 0.0% Facilities Contracted Services $1,488 $1,753 $1,550 $1,550 $1,550 -$203 -11.6% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $94,321 $54,678 $54,475 $54,475 $54,475 -$203 -0.4% SUPPLIES Academic Supplies $9,692 $9,896 $11,283 $11,283 $11,283 $1,387 14.0% Operations Supplies $50,506 $47,040 $52,100 $52,100 $52,100 $5,060 10.8% TOTAL SUPPLIES $60,198 $56,936 $63,383 $63,383 $63,383 $6,447 11.3% MISCELLANEOUS $0 $678 $678 $678 $678 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $154,519 $112,292 $118,536 $118,536 $118,536 $6,244 5.6% TOTAL EXPENDITURES $1,315,816 $1,447,870 $1,504,060 $1,500,238 $1,501,151 $53,281 3.7% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. • Teacher leader stipend removed due to change in leadership structure to a Principal. 64 Page 66 Portland Arts and Technology High School (PATHS)​ Director: Kevin Stilphen​ Address: 196 Allen Ave, Portland, ME 04103​ PATHS offers hands-on, technical education to prepare students for a wide range of high-skill, high-wage, and high-demand careers. Programs include culinary arts, automotive technology, and multimedia communications, among others. Students from various high schools attend PATHS part-time to gain practical skills and industry certifications. The school collaborates with local businesses and organizations to provide real-world learning experiences and internships. 65 Page 67 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 PATHS FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $2,573,254 $2,571,197 $2,670,107 $2,662,737 $2,662,737 $91,540 3.6% Temporary Salaries $187,559 $85,258 $86,024 $85,787 $85,787 $529 0.6% Total Salaries $2,760,813 $2,656,455 $2,756,131 $2,748,524 $2,748,524 $92,069 3.5% Benefits $757,930 $836,398 $825,412 $823,134 $825,083 -$11,315 -1.4% TOTAL SALARIES & BENEFITS $3,518,743 $3,492,853 $3,581,543 $3,571,658 $3,573,607 $80,754 2.3% CONTRACTED SERVICES PreK-12th Contracted Services $50,785 $35,104 $90,923 $90,923 $90,923 $55,819 159.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $22,066 $17,453 $137,875 $137,875 $137,875 $120,422 690.0% Ins & Legal Contracted Services $58,015 $59,050 $59,050 $59,050 $59,050 $0 0.0% Facilities Contracted Services $50,022 $52,113 $48,866 $48,866 $48,866 -$3,247 -6.2% Transport Contracted Services $0 $0 $11,500 $11,500 $11,500 $11,500 100.0% TOTAL CONTRACTED SERVICES $180,888 $163,720 $348,214 $348,214 $348,214 $184,494 112.7% SUPPLIES Academic Supplies $321,450 $110,000 $230,918 $230,918 $230,918 $120,918 109.9% Operations Supplies $236,939 $235,259 $200,934 $200,934 $200,934 -$34,325 -14.6% TOTAL SUPPLIES $558,389 $345,259 $431,852 $431,852 $431,852 $86,593 25.1% MISCELLANEOUS $105 $0 $21,629 $21,629 $21,629 $21,629 100.0% CAPITAL EQUIPMENT $67,674 $0 $57,400 $57,400 $57,400 $57,400 100.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $807,056 $508,979 $859,095 $859,095 $859,095 $350,116 68.8% TOTAL EXPENDITURES $4,325,799 $4,001,832 $4,440,638 $4,430,753 $4,432,702 $430,870 10.8% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. • Increases in contracted services and supplies is due to additional planned expenditures due to grant funds received after the FY26 budget was finalized (Climate Education Professional Development Grant, Perkins). • Utilities expenses were re-allocated between Casco Bay HIgh and PATHS based on the percentage of the building occupied by each school. 66 Page 68 Portland High School (767 students)​ Principal: Sheila Jepson​ Address: 284 Cumberland Ave, Portland, ME 04101​ Established in 1821, Portland High School is one of the oldest public high schools in the United States. Located in the heart of the city, the school prides itself on academic excellence and community engagement. The city is our campus! The school's urban setting provides students with unique opportunities to connect with the broader Portland community. Rigorous academic programming ensures that students are prepared for various post-secondary pathways. Our population of students is diverse, active in co-curricular athletics, activities, the arts and volunteering. ​ 67 Page 69 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Portland High School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $7,740,624 $7,947,912 $8,335,527 $8,312,527 $8,396,410 $448,498 5.6% Temporary Salaries $688,735 $662,745 $623,270 $621,549 $621,549 -$41,196 -6.2% Total Salaries $8,429,359 $8,610,657 $8,958,797 $8,934,076 $9,017,959 $407,302 4.7% Benefits $2,212,856 $2,464,569 $2,639,740 $2,632,459 $2,662,625 $198,056 8.0% TOTAL SALARIES & BENEFITS $10,642,215 $11,075,226 $11,598,537 $11,566,535 $11,680,584 $605,358 5.5% CONTRACTED SERVICES PreK-12th Contracted Services $52,555 $19,800 $26,600 $26,600 $26,600 $6,800 34.3% SPED Contracted Services $54,016 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $134,503 $129,554 $134,412 $134,412 $134,412 $4,858 3.7% Ins & Legal Contracted Services $86,877 $91,080 $91,080 $91,080 $91,080 $0 0.0% Facilities Contracted Services $263,547 $254,580 $258,026 $258,026 $258,026 $3,446 1.4% Transport Contracted Services $130,762 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $722,260 $495,014 $510,118 $510,118 $510,118 $15,104 3.1% SUPPLIES Academic Supplies $144,964 $145,400 $177,654 $177,654 $177,654 $32,254 22.2% Operations Supplies $200,740 $221,193 $205,300 $205,300 $205,300 -$15,893 -7.2% TOTAL SUPPLIES $345,705 $366,593 $382,954 $382,954 $382,954 $16,361 4.5% MISCELLANEOUS $21,815 $69,430 $67,930 $67,930 $67,930 -$1,500 -2.2% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $1,089,780 $931,037 $961,002 $961,002 $961,002 $29,965 3.2% TOTAL EXPENDITURES $11,731,995 $12,006,263 $12,559,539 $12,527,537 $12,641,586 $635,323 5.3% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 68 Page 70 Presumpscot Elementary School (254 students)​ Principal: Angela Taylor​ Address: 69 Presumpscot St, Portland, ME 04103​ Presumpscot Elementary School, an accredited Expeditionary Learning school, fosters a collaborative learning environment where students, teachers, and families work together to achieve academic success. The school utilizes the principles of crew to emphasize social-emotional learning and community building, ensuring that students become lifelong learners and are empowered to better the world. Innovative teaching practices and a rich array of extracurricular activities provide a well-rounded educational experience. Community partnership is fostered, strengthening the bond between the school and its stakeholders. 69 Page 71 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Presumpscot Elementary School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $2,980,151 $3,327,456 $3,527,269 $3,519,202 $3,518,779 $191,323 5.7% Temporary Salaries $218,432 $269,158 $239,570 $238,909 $238,909 -$30,249 -11.2% Total Salaries $3,198,584 $3,596,614 $3,766,839 $3,758,111 $3,757,688 $161,074 4.5% Benefits $965,917 $1,139,506 $1,250,833 $1,248,054 $1,252,444 $112,938 9.9% TOTAL SALARIES & BENEFITS $4,164,501 $4,736,120 $5,017,672 $5,006,165 $5,010,132 $274,012 5.8% CONTRACTED SERVICES PreK-12th Contracted Services $2,492 $2,426 $3,559 $3,559 $3,559 $1,133 46.7% SPED Contracted Services $98,089 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $4,513 $8,212 $8,420 $8,420 $8,420 $208 2.5% Ins & Legal Contracted Services $8,787 $9,212 $9,212 $9,212 $9,212 $0 0.0% Facilities Contracted Services $24,170 $17,629 $22,329 $22,329 $22,329 $4,700 26.7% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $138,051 $37,479 $43,520 $43,520 $43,520 $6,041 16.1% SUPPLIES Academic Supplies $39,422 $34,445 $32,825 $32,825 $32,825 -$1,620 -4.7% Operations Supplies $77,384 $70,781 $77,200 $77,200 $77,200 $6,419 9.1% TOTAL SUPPLIES $116,806 $105,226 $110,025 $110,025 $110,025 $4,799 4.6% MISCELLANEOUS $0 $600 $612 $612 $612 $12 2.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $1,320,534 $1,280,914 $1,241,293 $1,241,293 $1,241,293 -$39,621 -3.1% NON SALARY AND BENEFITS $1,575,390 $1,424,219 $1,395,450 $1,395,450 $1,395,450 -$28,769 -2.0% TOTAL EXPENDITURES $5,739,891 $6,160,339 $6,413,122 $6,401,615 $6,405,582 $245,243 4.0% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 70 Page 72 Reiche Community School (463 students) Lead Teachers: Anne Dalphin, David Briley, Taryn Southard Address: 166 Brackett St, Portland, ME 04102 Howard C. Reiche Community School has the distinction of being the first school in the country to convert from a traditional principal-led model to a Teacher-Powered model in 2011. Our unique teacher-led school creates rich opportunities for staff involvement in democratic, shared leadership. It is also the most diverse school in Maine. The school's rich multilingual community enriches the educational experience, promoting cross-cultural understanding and respect. Partnerships with local businesses and organizations provide students with unique learning opportunities beyond the classroom. 71 Page 73 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Reiche Community School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $5,040,728 $5,475,509 $6,022,484 $6,007,652 $6,007,301 $531,792 9.7% Temporary Salaries $229,224 $320,283 $318,220 $317,410 $317,410 -$2,873 -0.9% Total Salaries $5,269,953 $5,795,792 $6,340,704 $6,325,062 $6,324,711 $528,919 9.1% Benefits $1,675,778 $1,764,838 $2,018,068 $2,013,223 $2,018,953 $254,115 14.4% TOTAL SALARIES & BENEFITS $6,945,730 $7,560,630 $8,358,772 $8,338,285 $8,343,664 $783,034 10.4% CONTRACTED SERVICES PreK-12th Contracted Services $5,715 $9,742 $6,890 $6,890 $6,890 -$2,852 -29.3% SPED Contracted Services $298,618 $0 $70,000 $70,000 $70,000 $70,000 100.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $22,523 $26,830 $15,251 $15,251 $15,251 -$11,579 -43.2% Ins & Legal Contracted Services $30,850 $32,343 $32,343 $32,343 $32,343 $0 0.0% Facilities Contracted Services $30,061 $29,419 $29,650 $29,650 $29,650 $231 0.8% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $387,766 $98,334 $154,134 $154,134 $154,134 $55,800 56.7% SUPPLIES Academic Supplies $62,497 $43,609 $43,307 $43,307 $43,307 -$302 -0.7% Operations Supplies $138,287 $106,366 $122,400 $122,400 $122,400 $16,034 15.1% TOTAL SUPPLIES $200,784 $149,975 $165,707 $165,707 $165,707 $15,732 10.5% MISCELLANEOUS $0 $2,526 $4,368 $4,368 $4,368 $1,842 72.9% CAPITAL EQUIPMENT $0 $0 $10,500 $10,500 $10,500 $10,500 100.0% DEBT SERVICE $791,131 $767,394 $743,658 $743,658 $743,658 -$23,736 -3.1% NON SALARY AND BENEFITS $1,379,681 $1,018,229 $1,078,367 $1,078,367 $1,078,367 $60,138 5.9% TOTAL EXPENDITURES $8,325,412 $8,578,859 $9,437,139 $9,416,652 $9,422,031 $843,172 9.8% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 72 Page 74 Rowe Elementary School (468 students) Principal: Joseph Trivisonno Address: 23 Orono Road, Portland, ME 04102 Amanda C. Rowe Elementary School is dedicated to fostering a nurturing and inclusive environment where every student is encouraged to reach their full potential. The school emphasizes community involvement, ensuring that families play an active role in the educational journey. With a curriculum that balances academic rigor with social-emotional learning, students are prepared for future challenges. The dedicated staff strives to create a supportive atmosphere that celebrates diversity and promotes a love for learning. 73 Page 75 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Rowe Elementary School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $4,956,063 $5,348,045 $5,804,752 $5,791,051 $5,791,051 $443,006 8.3% Temporary Salaries $246,784 $324,268 $366,026 $365,085 $365,085 $40,817 12.6% Total Salaries $5,202,847 $5,672,313 $6,170,778 $6,156,136 $6,156,136 $483,823 8.5% Benefits $1,610,934 $1,762,606 $1,985,849 $1,981,321 $1,988,312 $225,706 12.8% TOTAL SALARIES & BENEFITS $6,813,781 $7,434,919 $8,156,627 $8,137,457 $8,144,448 $709,529 9.5% CONTRACTED SERVICES PreK-12th Contracted Services $7,659 $11,336 $9,714 $9,714 $9,714 -$1,622 -14.3% SPED Contracted Services $448,603 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $19,985 $25,036 $12,026 $12,026 $12,026 -$13,010 -52.0% Ins & Legal Contracted Services $18,734 $19,641 $19,641 $19,641 $19,641 $0 0.0% Facilities Contracted Services $13,802 $14,934 $15,700 $15,700 $15,700 $766 5.1% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $508,784 $70,947 $57,081 $57,081 $57,081 -$13,866 -19.5% SUPPLIES Academic Supplies $61,411 $37,973 $44,273 $44,273 $44,273 $6,300 16.6% Operations Supplies $111,770 $93,896 $104,800 $104,800 $104,800 $10,904 11.6% TOTAL SUPPLIES $173,180 $131,869 $149,073 $149,073 $149,073 $17,204 13.0% MISCELLANEOUS $0 $2,748 $3,224 $3,224 $3,224 $476 17.3% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $681,964 $205,564 $209,378 $209,378 $209,378 $3,814 1.9% TOTAL EXPENDITURES $7,495,745 $7,640,483 $8,366,005 $8,346,835 $8,353,826 $713,343 9.3% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 74 Page 76 Talbot Community School (371 students) Principal: Terry Young Address: 1600 Forest Ave, Portland, ME 04103 Named in honor of Maine's first African-American legislator, Gerald E. Talbot Community School celebrates diversity and inclusion at its core. The curriculum is designed to promote cultural awareness and social justice, preparing students to be active, informed citizens. Community engagement is a cornerstone, with numerous programs connecting students to local history and contemporary issues. The school's supportive environment ensures that all students have the resources and encouragement they need to succeed. 75 Page 77 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Talbot Community School FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $5,090,254 $5,722,072 $5,591,865 $5,578,537 $5,578,370 -$143,702 -2.5% Temporary Salaries $282,471 $309,684 $329,299 $328,525 $328,525 $18,841 6.1% Total Salaries $5,372,725 $6,031,756 $5,921,164 $5,907,062 $5,906,895 -$124,861 -2.1% Benefits $1,598,379 $2,007,716 $1,979,784 $1,975,154 $1,982,084 -$25,632 -1.3% TOTAL SALARIES & BENEFITS $6,971,104 $8,039,472 $7,900,948 $7,882,216 $7,888,979 -$150,493 -1.9% CONTRACTED SERVICES PreK-12th Contracted Services $58,929 $500 $20,365 $20,365 $20,365 $19,865 3973.0% SPED Contracted Services $595,322 $0 $67,806 $67,806 $67,806 $67,806 100.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $36,360 $12,800 $12,597 $12,597 $12,597 -$203 -1.6% Ins & Legal Contracted Services $36,143 $37,892 $37,982 $37,982 $37,982 $90 0.2% Facilities Contracted Services $19,015 $21,828 $20,000 $20,000 $20,000 -$1,828 -8.4% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $745,770 $73,020 $158,750 $158,750 $158,750 $85,730 117.4% SUPPLIES Academic Supplies $73,481 $46,449 $44,691 $44,691 $44,691 -$1,758 -3.8% Operations Supplies $108,826 $153,519 $115,000 $115,000 $115,000 -$38,519 -25.1% TOTAL SUPPLIES $182,307 $199,968 $159,691 $159,691 $159,691 -$40,277 -20.1% MISCELLANEOUS $0 $4,860 $6,379 $6,379 $6,379 $1,519 31.3% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $928,077 $277,848 $324,820 $324,820 $324,820 $46,972 16.9% TOTAL EXPENDITURES $7,899,181 $8,317,320 $8,225,768 $8,207,036 $8,213,799 -$103,521 -1.2% • Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this re-allocation, individual schools may see larger increases or decreases. • Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual schools may see higher or lower increases. • Operational supplies budgets increased across many of our buildings due to the rising costs of utilities. 76 Page 78  Fiscal Year 2027 Department-Based Expenses 77 Page 79  For the FY27 budget, we required detailed non-personnel budgets from each department – built from a zero-based budget where every dollar of non-personnel costs is justified and aligned to the strategic plan. We also reviewed staffing proposals to each department’s current staffing levels and the priorities of the strategic plan. Shown are the descriptions of each department, their full-time-equivalent (FTE) staff, the initiatives of the strategic plan that they are responsible for, as well as their overall expenses: 78 Page 80 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Central Department Summary FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $13,041,329 $17,431,464 $18,724,908 $18,411,322 $18,492,933 $1,061,467 6.1% Temporary Salaries $722,922 $917,237 $852,985 $850,663 $850,663 -$66,574 -7.3% Total Salaries $13,764,251 $18,348,701 $19,577,893 $19,261,985 $19,343,596 $994,893 5.4% Total Benefits $4,634,093 $5,956,614 $6,691,520 $6,569,641 $6,652,342 $695,728 11.7% TOTAL SALARIES & BENEFITS $18,398,344 $24,305,315 $26,269,413 $25,831,626 $25,995,938 $1,690,621 7.0% CONTRACTED SERVICES PreK-12th Contracted Services $1,019,145 $1,400,132 $1,594,144 $1,594,144 $1,594,144 $194,012 13.9% SPED Contracted Services $4,288,123 $4,025,000 $4,607,000 $4,547,000 $4,541,056 $516,058 12.8% Ops & Comm Contracted Services $3,564,677 $2,806,996 $3,061,067 $2,961,067 $2,961,067 $154,071 5.5% Ins & Legal Contracted Services $473,598 $640,034 $528,034 $528,034 $528,034 -$112,000 -17.5% Facilities Contracted Services $2,547,478 $2,887,810 $3,195,045 $3,195,045 $3,195,045 $307,235 10.6% Transport Contracted Services $523,001 $865,000 $825,000 $825,000 $825,000 -$40,000 -4.6% TOTAL CONTRACTED SERVICES $12,416,022 $12,624,972 $13,810,290 $13,650,290 $13,644,346 $1,019,376 8.1% SUPPLIES Academic Supplies $1,258,662 $1,061,426 $1,251,437 $1,251,437 $1,251,437 $190,011 17.9% Operations Supplies $2,935,641 $2,911,845 $3,051,440 $2,993,579 $3,045,496 $133,651 4.6% SUPPLIES $4,194,303 $3,973,271 $4,302,877 $4,245,016 $4,296,933 $323,662 8.1% MISCELLANEOUS $2,208,097 $519,550 $133,050 $133,050 $133,050 -$386,499 -74.4% CAPITAL EQUIPMENT $311,873 $482,400 $344,000 $344,000 $344,000 -$138,400 -28.7% DEBT SERVICE $9,060,674 $9,664,247 $7,159,723 $6,967,584 $7,159,723 -$2,504,524 -25.9% TOTAL NON SALARY AND BENEFITS $28,190,969 $27,264,440 $25,749,940 $25,339,940 $25,578,052 -$1,686,385 -6.2% TOTAL EXPENDITURES $46,589,313 $51,569,755 $52,019,353 $51,171,566 $51,573,990 $4,236 0.0% 79 Page 81  80 Page 82  81 Page 83 Communications (Sarah Warren, Ph.D.) The Communications Department manages district-wide messaging, public relations, and engagement with stakeholders. This office plays a key role in ensuring transparency, keeping families informed about school initiatives, and fostering strong community relationships. Strategic Plan Initiatives: ●​ Refine and implement effective two-way communication strategies with families, students, and staff to increase engagement and trust. FY 26 FY 27 Full Time Equivalent Staff 2.3 1.8 82 Page 84 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Communications FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $313,316 $298,480 $135,002 $134,629 $134,629 -$163,851 -54.9% Temporary Salaries $0 $1,461 $1,450 $1,446 $1,446 -$15 -1.0% Total Salaries $313,316 $299,941 $136,452 $136,075 $136,075 -$163,866 -54.6% Total Benefits $65,300 $82,807 $30,200 $30,117 $30,299 -$52,508 -63.4% TOTAL SALARIES & BENEFITS $378,616 $382,748 $166,652 $166,192 $166,374 -$216,374 -56.5% CONTRACTED SERVICES PreK-12th Contracted Services $30 $600 $300 $300 $300 -$300 -50.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $53,950 $61,732 $38,120 $38,120 $38,120 -$23,612 -38.2% Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $53,980 $62,332 $38,420 $38,420 $38,420 -$23,912 -38.4% SUPPLIES Academic Supplies $3,169 $4,500 $500 $500 $500 -$4,000 -88.9% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $3,169 $4,500 $500 $500 $500 -$4,000 -88.9% MISCELLANEOUS $800 $1,250 $1,250 $1,250 $1,250 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $57,949 $68,082 $40,170 $40,170 $40,170 -$27,912 -41.0% TOTAL EXPENDITURES $436,565 $450,830 $206,822 $206,362 $206,544 -$244,286 -54.2% • Due to changes in organizational structure, 1 FTE previously under Communications was moved to the Multilingual Center. The TV3 0.5 FTE position was eliminated. • Funds for the Foster Grandparents program were also moved to Multilingual resulting in a decrease to contracted services. 83 Page 85  84 Page 86  85 Page 87 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Data & Technology FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $1,150,671 $1,442,303 $1,612,869 $1,524,942 $1,608,635 $166,723 11.5% Temporary Salaries $11,647 $16,074 $29,911 $29,829 $29,829 $13,755 85.6% Total Salaries $1,162,318 $1,458,377 $1,642,780 $1,554,771 $1,638,464 $180,478 12.3% Total Benefits $360,183 $306,799 $543,696 $508,858 $546,333 $239,534 78.1% TOTAL SALARIES & BENEFITS $1,522,501 $1,765,176 $2,186,476 $2,063,629 $2,184,797 $420,012 23.8% CONTRACTED SERVICES PreK-12th Contracted Services $357,595 $429,306 $629,670 $629,670 $629,670 $200,364 46.7% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $241,669 $32,750 $73,100 $73,100 $73,100 $40,350 123.2% Ins & Legal Contracted Services $0 $57,000 $0 $0 $0 -$57,000 -100.0% Facilities Contracted Services $179,026 $188,168 $293,420 $293,420 $293,420 $105,252 55.9% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $778,290 $707,224 $996,190 $996,190 $996,190 $288,966 40.9% SUPPLIES Academic Supplies $433,654 $58,900 $100,408 $100,408 $100,408 $41,508 70.5% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $433,654 $58,900 $100,408 $100,408 $100,408 $41,508 70.5% MISCELLANEOUS $120 $165 $165 $165 $165 $0 0.0% CAPITAL EQUIPMENT $90,091 $281,000 $174,000 $174,000 $174,000 -$107,000 -38.1% DEBT SERVICE $1,125 $1,125 $0 $0 $0 -$1,125 -100.0% NON SALARY AND BENEFITS $1,303,279 $1,048,414 $1,270,763 $1,270,763 $1,270,763 $222,349 21.2% TOTAL EXPENDITURES $2,825,781 $2,813,590 $3,457,239 $3,334,392 $3,455,560 $642,361 22.8% • Due to changes in organizational structure in FY26, regular and temporary salaries expenses related to multilingual student intake moved from Multilingual Center to Data & Technology. • An Enrollment Specialist position was eliminated, but $30,000 added in contracted services to support seasonal increases in enrollments. • Facilities contracted services costs increased due to moving Cisco Webex expenses from the Facilities budget to Data & Technology as well as due to changes in the E-Rate funding program. • The Data & Technology team was able to reduce insurance costs by $57,000 for student Chromebook insurance. • Central office staff computer costs were centralized under the Data & Technology budget rather than individual department budgets. 86 Page 88  DATA&TECHNOLOGY Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased professional and $69,500 IT Contracted Services $15,000 Technical Services E-Rate Consultant $7,000 TEC/Data Privacy Services $5,000 IC Resource Partners $2,500 ML Intake Assessment & Intake Services $40 000 Employee Training and $17,000 IT Team professional development (CompTIA $8,000 Development Services IC Training Portal, available to all IC users (YES Series) $6,000 Data & Enrollment Teams professional development $3,000 Repair and maint svcs $284,320 IT infrastructure improvements in PK-12 buildings $135,000 Cisco Webex/Spark: Direct phone services $105,220 Cisco Webex EMP monitoring $33,100 Cabling projects $10,000 Student laptop bag cleaning) $1,000 Recycling services $9,100 Give IT, Get IT - E-waste recycling service $9,100 Phone $3.600 Technician phone stipends $3 600 Software/annual subscription $600,670 EMP Network Monitoring $108,090 DeepSeas MDR $29,250 GoDaddy, PPS website domain $2,000 SentinalOne $21,000 JAMF $41,000 Securly web filter $21,450 Virtru $10,727 Adobe $2,625 Google Workspace (Drive, Gmail, Meets, Classtools) $42,000 Mimecast (email filter & DMARC analyzer) $55,836 Asana $9,000 VM-Ware $16,500 Ditto Casting $25,000 Nessus/Tenable vulnerability management $8,400 IT department password manager $2,400 Asset management software $25,000 Extreme IQ hardware subscription $1,300 Microsoft 365 $2,000 Fortinet Subscription $4,535 SolarWinds HelpDesk $25,000 Infinite Campus $38,000 National Student Clearinghouse data $1,875 PowerSchool Analytics & Insights Dashboard $54,752 Qualtrics survey software $3,100 Naviance (CCR tool) $16,000 FinalSite hosting, newsletter, translations. mobile aoo $26,750 87 Page 89 0 88 Page 90 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Debt Service FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 DEBT SERVICE Principal $6,513,894 $7,488,855 $5,062,733 $4,907,983 $5,062,733 -$2,426,122 -32.4% Interest $2,527,027 $2,156,618 $2,096,990 $2,059,601 $2,096,990 -$59,628 -2.8% Bond Issuance $0 $0 $0 $0 $0 $0 0.0% TOTAL DEBT SERVICE $9,040,921 $9,645,473 $7,159,723 $6,967,584 $7,159,723 -$2,485,750 -25.8% Note: School-specific debt service is shown on school detail pages. 89 Page 91  90 Page 92 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Early Childhood General Education FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $85,588 $566,654 $395,259 $394,168 $394,168 -$78,549 -30.4% Temporary Salaries $26,721 $19,950 $0 $0 $0 -$19,950 -100.0% Total Salaries $112,309 $586,604 $395,259 $394,168 $394,168 -$98,499 -32.8% Total Benefits $35,981 $139,146 $92,971 $92,711 $93,210 -$25,573 -33.0% TOTAL SALARIES & BENEFITS $148,290 $725,750 $488,230 $486,879 $487,378 -$124,072 -32.8% CONTRACTED SERVICES PreK-12th Contracted Services $5,582 $10,495 $10,495 $10,495 $10,495 $0 0.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $105,750 $0 $105,000 $105,000 $105,000 $105,000 100.0% Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $111,332 $10,495 $115,495 $115,495 $115,495 $105,000 1000.5% SUPPLIES Academic Supplies $21,001 $31,500 $31,500 $31,500 $31,500 $0 0.0% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $21,001 $31,500 $31,500 $31,500 $31,500 $0 0.0% MISCELLANEOUS $0 $0 $0 $0 $0 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $132,333 $41,995 $146,995 $146,995 $146,995 $105,000 250.0% TOTAL EXPENDITURES $280,623 $767,745 $635,225 $633,874 $634,373 -$19,072 -17.4% • The cost of the Partner site MOU was missed in the FY26 Budget; the cost remains flat YoY at $105,000. 91 Page 93  EARLY CHILDHOOD GENERAL EDUCATION Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased Professional and $105,000 Partner Site MOU $105,000 Technical Services Employee Training and $2,500 Employee training $2,500 Development Services Software/annual subscription $6,795 Curriculum subscriptions $6,795 Staff Travel $1,200 Teacher/staff travel between schools $1,200 General Sunnlies $9,000 $500 per classroom $9,000 Instructional Supplies $16,200 $900 per classroom $16,200 Books/Periodicals $6,300 Books for Pre-K classrooms $6,300 92 Page 94 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Early Childhood Special Education FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $0 $0 $1,469,466 $1,469,466 $1,277,874 $1,277,874 100.0% Temporary Salaries $0 $0 $0 $0 $0 $0 0.0% Total Salaries $0 $0 $1,469,466 $1,469,466 $1,277,874 $1,277,874 100.0% Total Benefits $0 $0 $349,148 $349,148 $304,364 $304,364 100.0% TOTAL SALARIES & BENEFITS $0 $0 $1,818,614 $1,818,614 $1,582,238 $1,582,238 100.0% CONTRACTED SERVICES PreK-12th Contracted Services $0 $0 $19,080 $19,080 $19,080 $19,080 100.0% SPED Contracted Services $0 $0 $50,000 $50,000 $50,000 $50,000 100.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $0 $0 $69,080 $69,080 $69,080 $69,080 100.0% SUPPLIES Academic Supplies $0 $0 $72,900 $72,900 $72,900 $72,900 100.0% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $0 $0 $72,900 $72,900 $72,900 $72,900 100.0% MISCELLANEOUS $0 $0 $0 $0 $0 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $0 $0 $141,980 $141,980 $141,980 $141,980 100.0% TOTAL EXPENDITURES $0 $0 $1,960,594 $1,960,594 $1,724,218 $1,724,218 100.0% • PPS is assuming ownership of Early Childhood Special Education services for 4 year olds as per the State mandate. These expenses are offset by increased revenues from the State. 93 Page 95  EARLY CHILDHOOD SPECIAL EDUCATION Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased Professional and $50,000 Contracted Services per IEP needs (Psych, BCBA, PT, etc.) $50,000 Technical Services as well as interpreting Staff Travel $15,000 Travel for Itinerant Teachers Related Service Providers, $15,000 General Supplies $76,980 Assessments $4,080 Computers for new staff $700 per staff ( + $200 for staff $34,400 Transportation equipment (harnesses) $10,000 Assistive technology (TBD by student IEPs) $7,000 AEPS-3 $6,000 Diapers and wipes $5,500 Curriculum Materials $10,000 94 Page 96  95 Page 97 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Elementary and Secondary Networks FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $1,663,857 $1,751,915 $1,393,623 $1,251,679 $1,441,189 -$310,726 -17.7% Temporary Salaries $74,791 $106,723 $59,678 $59,514 $59,514 -$47,209 -44.2% Total Salaries $1,738,648 $1,858,638 $1,453,301 $1,311,193 $1,500,703 -$357,935 -19.3% Total Benefits $477,373 $439,085 $411,372 $357,943 $415,949 -$23,136 -5.3% TOTAL SALARIES & BENEFITS $2,216,021 $2,297,723 $1,864,673 $1,669,136 $1,916,652 -$381,071 -16.6% CONTRACTED SERVICES PreK-12th Contracted Services $349,199 $579,118 $527,279 $527,279 $527,279 -$51,839 -9.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $448,130 $522,570 $379,240 $379,240 $379,240 -$143,330 -27.4% Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0% Facilities Contracted Services $10,014 $0 $4,500 $4,500 $4,500 $4,500 100.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $807,343 $1,101,688 $911,019 $911,019 $911,019 -$190,669 -17.3% SUPPLIES Academic Supplies $471,107 $482,664 $689,417 $689,417 $689,417 $206,753 42.8% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $471,107 $482,664 $689,417 $689,417 $689,417 $206,753 42.8% MISCELLANEOUS $36,259 $58,750 $68,700 $68,700 $68,700 $9,950 16.9% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $1,314,709 $1,643,102 $1,669,136 $1,669,136 $1,669,136 $26,034 1.6% TOTAL EXPENDITURES $3,530,730 $3,940,825 $3,533,809 $3,338,272 $3,585,788 -$355,037 -9.0% • Temporary salaries and teacher additional pay were reduced to offset increased costs in other areas. • Contracted services were reduced to offset the needed increase in supplies which is primarily driven by the new math curriculum. • $75K was budgeted for staff leadership and development. • The Director of Elementary ESOL and Director of Secondary ESOL are counted as FTE in the Elementary and Secondary Networks Department. For FY27, their salary and benefits have been shifted to the Multilingual Department page in accordance with State reporting requirements. • In FY26, two vacant Director of Special Education positions were counted in the Elementary and Secondary Networks Department budget. Those two positions are now filled and are reflected in the Special Education and Student Support budget. 96 Page 98  ELEMENTARY AND SECONDARY NETWORKS Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased Professional and $379,240 Elementary: Technical Services Leadership development $37,500 LWMOU $90,000 Out of school time funds for 21st CCLC grant Rowe/Talbot $45,000 EL Model PRES $25,500 Wabanaki Studies Advisors $7,000 Wabanaki/BH Walkthroughs $2,000 Audubon $7,500 Field work supplies $540 Wabanaki Field Work Contracted Services $16,700 Secondary: Leadership development $37,500 EL Model contracts King and Casco $51,000 JMG $54,000 Professional services for Peaks and testing $5 000 Employee Training and $35,849 Elementary: Development Services Math Assessment Training $4,050 ESOL PD for 660 Endorsement $10,000 PurposeFULL Character Strong Curriculum Training $2,499 Boost PD for Instructional coaches $1,050 Secondary: SEL PBIS State Conference $1,000 PBIS Regional Conference for Director $250 HS Math PD $7,000 ESOL PD for 660 Endorsement $10 000 Software / Annual $505,214 Elementary: Subscription ELLevation $67,000 DMG Scheduling $16,200 Navigate 360 $13,000 Boost Reading $32,843 IMSE Lab for Reading Specialists $1,500 IM Student licenses $58,385 mClass licenses $26,100 Science licenses $4,655 Pebble Go and Typing $16,961 Math assessment licenses $21,544 PuposeFULL People $30,385 Secondary: SEL SWIS for Elementary/Secondary $7,925 SEL Currie $33,000 HS Math RTI Systems $45,000 97 Page 99  98 Page 100  99 Page 101 Facilities (Tammara Sweeney) The Facilities Department ensures that all school buildings and grounds are maintained to provide a safe, clean, and productive learning environment. It oversees construction projects, maintenance planning, and sustainability initiatives. Strategic Plan Initiatives: ● This department supports students and staff across the District but has no specific initiative in the Strategic Plan. FY 26 FY 27 Full Time Equivalent Staff 14 14 100 Page 102 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Facilities FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $749,236 $902,114 $944,355 $941,749 $941,749 $39,635 4.4% Temporary Salaries $12,549 $4,399 $4,366 $4,354 $4,354 -$45 -1.0% Total Salaries $761,785 $906,513 $948,721 $946,103 $946,103 $39,590 4.4% Total Benefits $243,700 $344,751 $308,688 $307,836 $310,635 -$34,116 -9.9% TOTAL SALARIES & BENEFITS $1,005,485 $1,251,264 $1,257,409 $1,253,939 $1,256,738 $5,474 0.4% CONTRACTED SERVICES PreK-12th Contracted Services $14,117 $23,000 $33,000 $33,000 $33,000 $10,000 43.5% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $520,900 $430,500 $473,300 $473,300 $473,300 $42,800 9.9% Ins & Legal Contracted Services $41,959 $35,542 $35,542 $35,542 $35,542 $0 0.0% Facilities Contracted Services $2,013,152 $2,319,067 $2,569,050 $2,569,050 $2,569,050 $249,983 10.8% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $2,590,128 $2,808,109 $3,110,892 $3,110,892 $3,110,892 $302,783 10.8% SUPPLIES Academic Supplies $177,583 $170,000 $155,000 $155,000 $155,000 -$15,000 -8.8% Operations Supplies $173,011 $99,500 $138,500 $80,639 $138,500 $39,000 39.2% TOTAL SUPPLIES $350,593 $269,500 $293,500 $235,639 $293,500 $24,000 8.9% MISCELLANEOUS $1,600 $0 $0 $0 $0 $0 0.0% CAPITAL EQUIPMENT $91,694 $110,000 $80,000 $80,000 $80,000 -$30,000 -27.3% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $3,034,015 $3,187,609 $3,484,392 $3,426,531 $3,484,392 $296,783 9.3% TOTAL EXPENDITURES $4,039,500 $4,438,873 $4,741,801 $4,680,470 $4,741,130 $302,257 6.8% • Contracted Services increase is primarily due to a one-time expense of $350,000 for a facilities assessment study. • Facilities will purchase fewer replacements to large equipment. 101 Page 103  102 Page 104  103 Page 105 Finance (Lesa Beck) The Finance Department oversees the district’s financial planning, budgeting, and resource allocation. It ensures that funds are managed responsibly and equitably to support the district’s strategic priorities and student success. Strategic Plan Initiatives: ● Design and implement a sustainable multi-year financial model that enables PPS to successfully implement the strategic plan and equitably allocate resources across the district. FY 26 FY 27 Full Time Equivalent Staff 10 10 104 Page 106 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Finance FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $629,668 $958,596 $878,909 $876,484 $876,484 -$81,722 -8.6% Temporary Salaries $10,500 $4,695 $4,660 $4,647 $4,647 -$48 -1.0% Total Salaries $640,168 $963,291 $883,569 $881,131 $881,131 -$81,770 -8.5% Total Benefits $169,581 $254,816 $278,032 $277,264 $279,524 $24,708 9.7% TOTAL SALARIES & BENEFITS $809,749 $1,218,107 $1,161,601 $1,158,395 $1,160,655 -$57,062 -4.7% CONTRACTED SERVICES PreK-12th Contracted Services $12,833 $5,000 $2,500 $2,500 $2,500 -$2,500 -50.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $1,117,433 $937,000 $1,220,680 $1,120,680 $1,120,680 $183,680 19.6% Ins & Legal Contracted Services $792 $6,361 $6,361 $6,361 $6,361 $0 0.0% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $1,131,058 $948,361 $1,229,541 $1,129,541 $1,129,541 $181,180 19.1% SUPPLIES Academic Supplies $2,920 $15,000 $11,000 $11,000 $11,000 -$4,000 -26.7% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $2,920 $15,000 $11,000 $11,000 $11,000 -$4,000 -26.7% MISCELLANEOUS $410,638 $100,000 $8,000 $8,000 $8,000 -$92,000 -92.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $1,544,617 $1,063,361 $1,248,541 $1,148,541 $1,148,541 $85,180 8.0% TOTAL EXPENDITURES $2,354,366 $2,281,468 $2,410,142 $2,306,936 $2,309,196 $28,118 1.2% • Contracted Services increase is due to $600,000 budgeted for continued MainePERS reconciliation, a 4% contractual increase in ADP payroll services, and budgeting for compliance related changes within our payroll system. Where possible these increases were offset with reductions in supplies and fees. 105 Page 107  FINANCE Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased Professional and $963,680 Berry Dunn MPERS contract $500,000 Technical Services ADP Payroll Management $363,680 Financial audit services $100,000 Employee Training and $2,000 Training and conference registration fees for Finance team $2,000 Development Services members Software/annual subscription $125,000 Munis Financial System $120,000 Quickbooks $5,000 Insurance - General Liability $6,361 $6,361 Postage $20,000 Central Office postage $20,000 Photocopying $15,000 $15,000 Printing/Binding $2,000 $2,000 Staff Travel $500 Mileage reimbursement $500 General Suoolies $4,000 Office suoolies $4,000 Tech Related Supplies $2,000 Computer peripherals $2,000 Dues and Fees $8,000 Professional association dues $3,025 Fees related to purchasing, tax filings and reportings $4,975 106 Page 108 Food Service (Tyler Guerin) The Food Service Department ensures that all students have access to nutritious and well-balanced meals that support their health and academic performance. The department manages school meal programs, oversees food safety and compliance, and works to expand access to quality meals for all students. Strategic Plan Initiatives: ● This department supports students and staff across the District but has no specific initiative in the Strategic Plan. FY 26 FY 27 Full Time Equivalent Staff 41.9 38.2 107 Page 109 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Food Service FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $1,663,044 $1,974,977 $1,776,304 $1,776,304 $1,776,304 -$201,018 -10.1% Temporary Salaries $77,396 $9,622 $11,774 $11,774 $11,774 $2,152 22.4% Total Salaries $1,740,440 $1,984,599 $1,788,078 $1,788,078 $1,788,078 -$198,866 -9.9% Total Benefits $560,063 $813,797 $678,249 $678,249 $684,193 -$129,604 -15.9% TOTAL SALARIES & BENEFITS $2,300,502 $2,798,396 $2,466,327 $2,466,327 $2,472,271 -$328,470 -11.7% CONTRACTED SERVICES PreK-12th Contracted Services $28,270 $43,000 $41,000 $41,000 $41,000 -$2,000 -4.7% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $56,469 $10,120 $16,370 $16,370 $16,370 $6,250 61.8% Ins & Legal Contracted Services $7,285 $6,663 $6,663 $6,663 $6,663 $0 0.0% Facilities Contracted Services $89,988 $153,750 $74,750 $74,750 $74,750 -$79,000 -51.4% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $182,012 $213,533 $138,783 $138,783 $138,783 -$74,750 -35.0% SUPPLIES Academic Supplies $29,674 $17,700 $15,500 $15,500 $15,500 -$2,200 -12.4% Operations Supplies $2,567,294 $2,552,820 $2,657,415 $2,657,415 $2,651,471 $98,651 3.9% TOTAL SUPPLIES $2,596,968 $2,570,520 $2,672,915 $2,672,915 $2,666,971 $96,451 3.8% MISCELLANEOUS $2,528 $2,000 $3,000 $3,000 $3,000 $1,000 50.0% CAPITAL EQUIPMENT $130,088 $90,000 $90,000 $90,000 $90,000 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $2,911,595 $2,876,053 $2,904,698 $2,904,698 $2,898,754 $22,701 0.8% TOTAL EXPENDITURES $5,212,098 $5,674,449 $5,371,025 $5,371,025 $5,371,025 -$305,769 -5.3% • The operational supply increase is driven by rising food costs. • Food Service had a mandated fund balance spend down for FY26 which will not continue into FY27, resulting in decreases in non-food supplies, equipment, and maintenance expenditure and a reduction in positions added on a temporary basis. 108 Page 110  FOOD SERVICE Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased Professional and $6,000 For Serve Safe that is required by the Health Department $6,000 Technical Services Employee Training and $4,000 Director & admin trainings, State & National $2,000 Develooment Services Emolovee trainings. State & National $2 000 Water $1,250 $1 250 Sewer $3.000 $3,000 Repair and Maintenance $50,000 Aging of most equipment requires constant balance of $50,000 Services repairs and purchases. Catch up on deferred maintenance Vehicle & Eouioment Reoair $14.000 $14 000 Waste Disposal Services $6,500 $6 500 Other Purchased Services $1,600 Meal ferrv charges $1,600 Insurance - General Liability $6,663 $6,663 Phone $1,800 $1,800 Internet Connectivity $2,750 $2,750 Software / Annual $28,000 Nutritional software $28,000 Subscription Advertising $500 RFP/Bid Advertising $500 Printing/Binding $2,000 Signage $2,000 Photocopying $1,720 $1,720 Staff Travel $9,000 Admin staff mileage to schools and State & National $1,500 trainings and conferences Lunch program staff travel per IRS reimbursement rules $7,500 General Sunnlies $12.000 Office sunnlies and reusable lunch travs $12 000 Natural Gas $22,000 $22,000 Electricity $68.000 $68 000 Gasoline $5,000 Fuel for food service delivery trucks $5,000 Food $2,338,680 Increase vear over vear for inflation $2 338 680 Non-Food Supplies $217,791 Increase year over year for inflation $217,791 Tech-Related supplies $3,500 To pilot new programs throughout the district to improve $3,500 access points for students Equipment (over $ lOk) $50,000 Upgrade of decade old equipment as identified in inventory $50,000 of all large equipment in schools. FY27 upgrades to include both sets of ovens at Moore Middle School and Lincoln Middle School, replace Talbot's 3-door cooler Equipment <$ lOk $40,000 Melamine tray replacement expense is costly due to $40,000 breakage and loss. Researching outside sourcing to transition to long-term solution to more economical and ecofriendly stainless steel trays. Dues and Fees $3,000 State licenses $3 000 109 Page 111  110 Page 112 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Human Resources FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $864,500 $925,044 $899,376 $896,894 $896,894 -$27,759 -3.0% Temporary Salaries $141,111 $168,400 $193,682 $193,147 $193,147 $24,747 14.7% Total Salaries $1,005,611 $1,093,444 $1,093,058 $1,090,041 $1,090,041 -$3,012 -0.3% Total Benefits $944,590 $776,294 $1,058,505 $1,055,582 $1,058,320 $282,026 36.3% TOTAL SALARIES & BENEFITS $1,950,201 $1,869,738 $2,151,563 $2,145,623 $2,148,361 $279,014 14.9% CONTRACTED SERVICES PreK-12th Contracted Services $116,445 $129,676 $132,000 $132,000 $132,000 $2,324 1.8% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $49,292 $47,000 $127,000 $127,000 $127,000 $80,000 170.2% Ins & Legal Contracted Services $62,023 $100,000 $100,000 $100,000 $100,000 $0 0.0% Facilities Contracted Services $0 $500 $500 $500 $500 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $227,760 $277,176 $359,500 $359,500 $359,500 $82,324 29.7% SUPPLIES Academic Supplies $11,741 $19,000 $19,000 $19,000 $19,000 $0 0.0% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $11,741 $19,000 $19,000 $19,000 $19,000 $0 0.0% MISCELLANEOUS $42,480 $20,000 $20,000 $20,000 $20,000 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $281,980 $316,176 $398,500 $398,500 $398,500 $82,324 26.0% TOTAL EXPENDITURES $2,232,181 $2,185,914 $2,550,063 $2,544,123 $2,546,861 $361,338 16.5% • Contracted Services increase driven by $80K budgeted for the equity audit. • Benefits increase is larger than for other departments because the district wide unemployment expense is captured in addition to the benefits for the HR staff. 111 Page 113  112 Page 114  113 Page 115 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Multilingual FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $1,463,928 $1,458,993 $1,529,918 $1,476,401 $1,476,401 $17,799 1.2% Temporary Salaries $67,672 $101,558 $47,621 $47,489 $47,489 -$54,069 -53.2% Total Salaries $1,531,600 $1,560,551 $1,577,539 $1,523,890 $1,523,890 -$36,270 -2.3% Total Benefits $529,037 $483,456 $566,442 $544,268 $549,075 $65,619 13.6% TOTAL SALARIES & BENEFITS $2,060,637 $2,044,007 $2,143,981 $2,068,158 $2,072,965 $29,349 1.4% CONTRACTED SERVICES PreK-12th Contracted Services $27,130 $7,467 $12,600 $12,600 $12,600 $5,133 68.7% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $97,599 $156,967 $97,100 $97,100 $97,100 -$59,867 -38.1% Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0% Facilities Contracted Services $23,279 $0 $1,500 $1,500 $1,500 $1,500 100.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $148,008 $164,434 $111,200 $111,200 $111,200 -$53,234 -32.4% SUPPLIES Academic Supplies $23,937 $21,950 $15,500 $15,500 $15,500 -$6,450 -29.4% Operations Supplies $0 $4,000 $0 $0 $0 -$4,000 -100.0% TOTAL SUPPLIES $23,937 $25,950 $15,500 $15,500 $15,500 -$10,450 -40.3% MISCELLANEOUS $3,842 $259,493 $1,000 $1,000 $1,000 -$258,492 -99.6% CAPITAL EQUIPMENT $0 $1,400 $0 $0 $0 -$1,400 -100.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $175,787 $451,277 $127,700 $127,700 $127,700 -$323,576 -71.7% TOTAL EXPENDITURES $2,236,424 $2,495,284 $2,271,681 $2,195,858 $2,200,665 -$294,227 -11.8% • Due to changes in organizational structure in FY26, regular and temporary salaries expenses and contracted services related to multilingual student intake and central registrar moved from Multilingual Center to Data & Technology and 1 FTE moved from Communications to Multilingual. • The $30K budget for the Foster Grandparents program was moved from Communications to Multilingual. 114 Page 116  115 Page 117 School Board (Sarah Lentz, Board Chair) The School Board provides governance and oversight for Portland Public Schools. It is responsible for setting district policies, approving the budget, and ensuring that the district remains aligned with its mission and strategic priorities. The Board works collaboratively with the Superintendent and district leaders to make decisions that support student success. Strategic Plan Initiatives: ● The Board is responsible for the overall success of the strategic plan 116 Page 118 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 School Board FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $0 $0 $145,540 $145,138 $145,138 $145,138 100.0% Temporary Salaries $65,761 $68,599 $87,544 $87,302 $87,302 $18,703 27.3% Total Salaries $65,761 $68,599 $233,084 $232,440 $232,440 $163,841 238.8% Total Benefits $29,841 $6,603 $75,389 $75,180 $75,857 $69,254 1048.8% TOTAL SALARIES & BENEFITS $95,602 $75,202 $308,473 $307,620 $308,297 $233,095 310.0% CONTRACTED SERVICES PreK-12th Contracted Services $0 $0 $0 $0 $0 $0 0.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $9,802 $10,800 $10,800 $10,800 $10,800 $0 0.0% Ins & Legal Contracted Services $114,097 $162,349 $162,349 $162,349 $162,349 $0 0.0% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $123,899 $173,149 $173,149 $173,149 $173,149 $0 0.0% SUPPLIES Academic Supplies $6,217 $5,000 $7,000 $7,000 $7,000 $2,000 40.0% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $6,217 $5,000 $7,000 $7,000 $7,000 $2,000 40.0% MISCELLANEOUS $21,856 $20,000 $18,450 $18,450 $18,450 -$1,550 -7.8% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $151,973 $198,149 $198,599 $198,599 $198,599 $450 0.2% TOTAL EXPENDITURES $247,575 $273,351 $507,072 $506,219 $506,896 $233,545 85.4% • Salaries and benefits increase is driven by the new Civil Rights Officer position who will report to the Board • $2,000 in audio visual supplies were moved from Communications to the School Board as they relate to Board meetings. 117 Page 119  118 Page 120 Special Education and Student Support (Jesse Applegate) Special Education and Student Support ensures that students with disabilities receive the programming and services that they need to succeed. It focuses on inclusive education, improving instructional strategies, and developing programs that effectively support individual student needs. The department also oversees the structures for supporting all students’ mental and physical health. Strategic Plan Initiatives: ●​ Develop the capacity of schools to provide more effective instruction to students with disabilities across the continuum of services, utilizing content-specific universal design for learning strategies and practices. ●​ Develop and implement systems for identifying and delivering behavioral support services focused on students' emotional and mental health. FY 26 FY 27 Full Time Equivalent Staff 50 50 119 Page 121 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Special Education and Student Support FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $1,109,184 $4,172,713 $4,411,383 $4,399,209 $4,399,209 $226,886 5.4% Temporary Salaries $119,279 $401,219 $397,872 $396,774 $396,774 -$4,445 -1.1% Total Salaries $1,228,463 $4,573,932 $4,809,255 $4,795,983 $4,795,983 $222,441 4.9% Total Benefits $257,503 $1,122,443 $1,205,456 $1,202,130 $1,204,631 $82,188 7.3% TOTAL SALARIES & BENEFITS $1,485,967 $5,696,375 $6,014,711 $5,998,113 $6,000,614 $304,629 5.3% CONTRACTED SERVICES PreK-12th Contracted Services $87,387 $82,250 $96,000 $96,000 $96,000 $13,750 16.7% SPED Contracted Services $4,288,123 $4,025,000 $4,557,000 $4,497,000 $4,491,056 $466,058 11.6% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $141,778 $138,200 $50,500 $50,500 $50,500 -$87,700 -63.5% Ins & Legal Contracted Services $9,738 $75,000 $20,000 $20,000 $20,000 -$55,000 -73.3% Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $4,527,025 $4,320,450 $4,723,500 $4,663,500 $4,657,556 $337,108 7.8% SUPPLIES Academic Supplies $50,266 $215,000 $110,000 $110,000 $110,000 -$105,000 -48.8% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $50,266 $215,000 $110,000 $110,000 $110,000 -$105,000 -48.8% MISCELLANEOUS $762,449 $30,750 $6,000 $6,000 $6,000 -$24,750 -80.5% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $5,339,740 $4,566,200 $4,839,500 $4,779,500 $4,773,556 $207,358 4.5% TOTAL EXPENDITURES $6,825,706 $10,262,575 $10,854,211 $10,777,613 $10,774,170 $511,987 5.0% • The increase in contracted services is driven by new software programs for specialized programs and using contracted services to cover for difficult to fill vacancies. This is offset where possible by reductions in fees and supplies. 120 Page 122  SPECIAL EDUCATION AND STUDENT SUPPORT Non-Personnel FY27 Account Budgeted Breakdown of Cost Amount Purchased Professional and $50,000 IEP and Mainecare Billing System (EDMS) $18,000 Technical Services Scheduling Software (DM Schedules) $32,000 Employee Training and $27,000 Crisis Prevention Institute Training for Related Services Staff $25,000 Development Services Professional development for Student Suooort Services Staff $2,000 Special Education Contracted $891,056 Additional contracting to ensure that all therapy and related . Services services are provided as per IEPs: Speech Therapy $160,000 Occupational Therapy $50,000 Physical Therapy $50,000 Contracted Tutoring and Ed Tech Services $80,000 Psychology and Board Certified Behavior Analysts $344,056 Contracted services to cover temporary or unexpected $40,000 nursing needs for students with complex medical needs: Extended School Year Programming $160,000 MHP Consultation $7.000 Legal Services $20,000 Administrator consultation with our external legal team as $20,000 needed, and the deductibles on claims we file in response to legal action Postage $500 Legally required mailing of forms $500 Software / Annual $65,000 Required psychological and academic evaluations $25,000 Subscription New program for Breathe - Character Strong Tier 3 $20,000 New program for Beach - ACE $20,000 Tuition to Private Source $3,600 000 Tuition for IBP-determined placements at special purpose $3,600.000 Staff Travel $4,000 Special education staff travel mileage between schools as $3,000 required by their job responsibilities, and some travel to professional meetings/conference Nurse travel for unexpected coverage or other $1,000 responsibilities Chaoter 104 staff travel as required bv their assiimments $0 General Supplies $75,000 General supplies for special education classes, to be $50,000 distributed proportionally to schools and programs Administrative and classroom materials to support students $2,000 with 504 plans All medical supplies required for nurses in the normal course $20,000 of business Supplies for Extended School Year Program $3,000 Instructional Supplies $35,000 Instructional supplies for special education classes, to be $35,000 distributed proportionally to schools and programs; evaluation materials for specialists 121 Page 123  122 Page 124 Superintendent’s Office (Ryan Scallon, Ed.D.) The Superintendent’s Office provides strategic leadership and vision for the entire school district. This office ensures that district policies, initiatives, and operations align with the Board’s Policies and the Strategic Plan. It focuses on equity, instructional excellence, and operational efficiency while maintaining accountability for student outcomes. Strategic Plan Initiatives: ●​ Clarify central office roles and responsibilities, including decision-making rights, and implement improved systems for communication to increase the effectiveness of support for school staff, students, and families. ●​ Codify shared systems, standard operating procedures, and guidance for schools in order to strengthen accountability and responsiveness to schools. ●​ Develop, pilot, and scale a community schools model to effectively support students and expand access to community partnerships. ●​ Expand access to out of school time activities (i.e. sports, clubs, non-academic opportunities etc.) and school-wide events across the district so that students' feelings of motivation and inclusion increase. FY 26 FY 27 Full Time Equivalent Staff 7.0* 8.0* *Includes the Foundation for Portland Public Schools and PEA President 123 Page 125 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Superintendent FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $632,880 $666,785 $685,330 $683,439 $683,439 $17,044 2.5% Temporary Salaries $0 $3,267 $3,242 $3,233 $3,233 -$34 -1.0% Total Salaries $632,880 $670,052 $688,572 $686,672 $686,672 $17,010 2.5% Total Benefits $158,394 $146,644 $159,082 $158,643 $159,863 $13,219 9.0% TOTAL SALARIES & BENEFITS $791,274 $816,696 $847,654 $845,315 $846,535 $30,229 3.7% CONTRACTED SERVICES PreK-12th Contracted Services $9,332 $48,000 $48,000 $48,000 $48,000 $0 0.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $242,434 $0 $0 $0 $0 $0 0.0% Ins & Legal Contracted Services $206,911 $153,900 $153,900 $153,900 $153,900 $0 0.0% Facilities Contracted Services $1,325 $1,325 $1,325 $1,325 $1,325 $0 0.0% Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0% TOTAL CONTRACTED SERVICES $460,002 $203,225 $203,225 $203,225 $203,225 $0 0.0% SUPPLIES Academic Supplies $12,398 $10,212 $10,212 $10,212 $10,212 $0 0.0% Operations Supplies $0 $0 $0 $0 $0 $0 0.0% TOTAL SUPPLIES $12,398 $10,212 $10,212 $10,212 $10,212 $0 0.0% MISCELLANEOUS $35,531 $26,967 $6,310 $6,310 $6,310 -$20,657 -76.6% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0% NON SALARY AND BENEFITS $507,931 $240,404 $219,747 $219,747 $219,747 -$20,657 -8.6% TOTAL EXPENDITURES $1,299,205 $1,057,100 $1,067,401 $1,065,062 $1,066,282 $9,572 0.9% 124 Page 126  125 Page 127 Transportation (Ben Lesavoy) The Transportation Department ensures safe and reliable transportation for students across the district. It manages bus routes, schedules, and accessibility to support equitable access to education. Strategic Plan Initiatives: ● Design and implement a multiyear transportation plan to support equitable student access. FY 26 FY 27 Full Time Equivalent Staff 44 50 126 Page 128 Portland Public Schools FY2027 Expenditure Summary Board of Education Recommended Budget April 14, 2026 Transportation FY27 Finance FY25 FY26 FY27 SUPT Comm Rev FY27 Board ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26 SALARIES & BENEFITS Regular Salaries $2,324,180 $2,312,890 $2,447,574 $2,440,820 $2,440,820 $127,930 5.5% Temporary Salaries $65,096 $11,270 $11,185 $11,154 $11,154 -$116 -1.0% Total Salaries $2,389,276 $2,324,160 $2,458,759 $2,451,974 $2,451,974 $127,814 5.5% Total Benefits $704,514 $1,039,973 $934,290 $931,712 $940,089 -$99,884 -9.6% TOTAL SALARIES & BENEFITS $3,093,789 $3,364,133 $3,393,049 $3,383,686 $3,392,063 $27,930 0.8% CONTRACTED SERVICES PreK-12th Contracted Services $11,226 $42,220 $42,220 $42,220 $42,220 $0 0.0% SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0% Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0% Ops & Comm Contracted Services $479,472 $459,357 $469,857 $469,857 $469,857 $10,500 2.3% Ins & Legal Contracted Services $30,793 $43,219 $43,219 $43,219 $43,219 $0 0.0% Facilities Contracted Services $230,694 $225,000 $250,000 $250,000 $250,000 $25,000 11.1% Transport Contracted Services $523,001 $865,000 $825,000 $825,000 $825,000 -$40,000 -4.6% TOTAL CONTRACTED SERVICES $1,275,186 $1,634,796 $1,630,296 $1,630,296 $1,630,296 -$4,500 -0.3% SUPPLIES Academic Supplies $13,465 $10,000 $13,500 $13,500 $13,500 $3,500 35.0% Operations Supplies $195,337 $255,525 $255,525 $255,525 $255,525 $0 0.0% TOTAL SUPPLIES $208,802 $265,525 $269,025 $269,025 $269,025 $3,500 1.3% MISCELLANEOUS $1,097 $175 $175 $175 $175 $0 0.0% CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0% DEBT SERVICE $18,628 $17,649 $0 $0 $0 -$17,649 -100.0% NON SALARY AND BENEFITS $1,503,712 $1,918,145 $1,899,496 $1,899,496 $1,899,496 -$18,649 -1.0% TOTAL EXPENDITURES $4,597,502 $5,282,278 $5,292,545 $5,283,182 $5,291,559 $9,281 0.2% 127 Page 129  128 Page 130  FY27 City Manager’s Recommended Budget Presentation to Finance Committee - April 16, 2026 Page 131 Budgeting 101 - Definitions The City of Portland Budget is a fiscal plan setting out anticipated revenues and expenditures for accomplishing City services over the course of our fiscal year (which runs each July 1st through June 30th). Setting an annual operating budget is required by the City Charter. The City budget includes both the general fund and several enterprise funds. Page 132 Budgeting 101 - Definitions The general fund is the largest of the City's funds and includes funding for basic municipal services such as public safety, health and human services, and public works. The general fund is supported by property taxes and a variety of other sources including excise taxes, licenses and permits, State of Maine revenue sharing and general assistance reimbursement, charges for services from City Departments and more. The FY27 City Manager’s Recommended general fund operating budget is $278.5M. This is a $6.6M reduction from FY26, approximately a 2.3% decrease. Page 133 Budgeting 101 - Definitions The enterprise funds are self supporting funds that rely on their own revenues to support their expenditures. They do not utilize any property tax revenue to support their operations. The City currently has four enterprise funds totaling $85.4M: ● Jetport Enterprise Fund ($39.6M) ● Sewer Enterprise Fund ($35.2M) ● Stormwater Enterprise Fund ($8.8M) ● Fish Pier Enterprise Fund ($1.8M) Page 134 Tax Levy vs Tax Rate TAX LEVY: The City Council sets the tax levy during budget approval, not the tax rate. The City tax levy is the amount of property taxes required to be collected from Portland property taxpayers to fund municipal operations. TAX RATE (aka MILL RATE): The City Assessor uses the property tax levy approved by the City Council and divides it by the total taxable valuation of the City to come up with the final tax rate (also known as the mill rate or the millage rate) per $1000 of assessed value. The tax commitment and rate setting process usually does not occur until midsummer. Tax rates shown during the budget process are ESTIMATES. Page 135 Tax Rates: Difficult to Predict The tax levy increase (5% for FY27) is typically HIGHER than the tax rate increase (currently ESTIMATED at 4.2%). As new property is built in the City, the total property tax levy is spread across a larger base of property taxpayers. Tax rates shown in the budget process are ESTIMATES due to a number of factors: ● Assessed values are as of April 1 of each year. ● Property owners may appeal their valuations and appeals may stretch until much later in the calendar year. ● Final City mill rate is not set until the tax committment is completed and filed with State in late summer of each year. Page 136 Revaluation: Does not raise tax levy One important thing to note - although the revaluation is expected to result in a City-wide increase in home values, IT DOES NOT RAISE ADDITIONAL PROPERTY TAX REVENUE. It simply distributes the existing approved tax levy more equitably across all property taxpayers. Although assessed valuations will rise, there will be a corresponding reduction the tax rate, resulting in the same amount of overall tax levy to be collected. Although FY27 is not a revaluation year, the City does plan to update values again in FY28 to ensure equity across all property taxpayers. Page 137 Tax Rate: What is City/School Breakdown? The City of Portland committed tax rate for FY26 is $11.98 and the breakdown is not split evenly between the City / Schools. Page 138 Budgeting 101 - Median Assessed Home Value We typically present the impact of each budget proposal on the median homeowner in Portland. What does this mean? The median is the value separating the higher half of a data sample, a population, or a probability distribution, from the lower half. In simple terms, it may be thought of as the "middle" value of a data set. For example, in the data set {1, 3, 3, 6, 7, 8, 9}, the median is 6, the fourth number in the sample. The median is a commonly used measure of the properties of a data set in statistics and probability theory. The median home value is the median assessed value of single family homes in Portland is estimated to be $540,000 for FY27. Page 139 City of Portland Budgeting 101 - Revenues The City of Portland budget is funded by a variety of revenue sources. Portland’s budget is one of the most diverse budgets in New England and is 56.3% funded by non-property tax revenue sources. The FY27 budget includes total revenues of $278.5M, total estimated non-property tax revenues of $156.8M, and a required municipal property tax levy of $121.7M. Page 140  ● Transmittal Letter from City Manager ● FY27 Comparative Budget Plan ● FY27 Non-Tax Revenue by Department ● FY27 Tax Levy by Budget Category City Manager’s ● FY27 Staffing FTE Change Recommended Budget “Blue Book” Summary: What is included for FY27? Page 141 City of Portland Budgeting 101 - Revenues Page 142 City of Portland Budgeting 101 - Revenues 31 - Property Taxes - This is the total amount of property taxes required to be collected to support municipal operations 31 - Other Local Taxes - This category includes Excise Tax revenue and a revenue offset due to required Tax Increment Financing (TIF) payments and districts. 32 - Licenses and Permits - Business license revenue, permitting & inspections revenue, limited other Department permits etc. 33 - Intergovernmental Revenue - State & Federal revenue including State of Maine revenue sharing, general assistance reimbursement, grant revenues and more. Page 143 City of Portland Budgeting 101 - Revenues 34 - Charges for Services - Where you will find majority of Department revenues via charge for services they provide (examples include Parks & Rec program fees, berthing fees, and HHS clinic fees etc). 35 - Fines Forfeit Penalties - This category includes parking tickets and boots, code violation fees including restaurant inspection violations and more. 36 - Use of Money and Property - Parking meter income, parking garages income, rental income, interest income. 39 - Other Sources - Debt service reimbursement and other reimbursements from enterprise funds, employee contributions for benefits and various other misc. Page 144 City of Portland Budgeting 101 - Fund Balance Fund Balance Use / Restoration - Although we typically reserve fund balance use for one time expenditures (such as those included within the Capital Improvement Plan budget), we have in recent years begun using fund balance to close budget gaps. Fund balance is only recommended for use when we have a surplus fund balance (i.e. a balance above our stated fund balance policy thresholds) and typically in situations where the use of fund balance is not expected to continue for multiple fiscal years. The amount of fund balance being currently recommended for use within the FY27 City Manager’s Recommended Budget is $4M. This is part of a multi-year plan to return to only nominal fund balance use within the operating budget. Page 145 City of Portland Budgeting 101 - Fund Balance Fund Balance Use / Restoration - Although we typically reserve fund balance use for one time expenditures (such as those included within the Capital Improvement Plan budget), we have in recent years begun using fund balance to close budget gaps. Fund balance is only recommended for use when we have a surplus fund balance (i.e. a balance above our stated fund balance policy thresholds) and typically in situations where the use of fund balance is not expected to continue for multiple fiscal years. The amount of fund balance being currently recommended for use within the FY27 City Manager’s Recommended Budget is $4M. This is part of a multi-year plan to return to only nominal fund balance use within the operating budget. Page 146 Page 147 Page 148 Page 149 FY27 City Manager’s Recommended Budget - Department Review Schedule *tentative* Thursday, April 16th ● Budget Overview from Finance Director ● Assessing ● Finance ● Human Resources ● Fire Department ● Public Works Page 150 FY27 City Manager’s Recommended Budget - Department Review Schedule *tentative* Tuesday, April 28th ● Portland Public Schools (Public Hearing and Vote on FY27 PPS Board Recommended Budget) ● Planning & Urban Development ● Permitting & Inspections ● Information Technology ● Jetport ● Parks & Recreation ● Public Buildings & Waterfront Page 151 FY27 City Manager’s Recommended Budget - Department Review Schedule *tentative* Thursday, April 30th ● City Clerk ● Employee Benefits ● Health & Human Services ○ HHS Admin ○ Public Health ○ Social Services ○ Barron Center ● Police ● Dispatch Page 152 FY27 City Manager’s Recommended Budget - Department Review Schedule *tentative* Thursday, May 7th ● Parking ● Executive ● Housing and Economic Development ● Legal ● Answers to Questions from Previous Meetings ● Public Hearing and Vote on FY27 City Manager’s Recommended Budget Page 153 Page 154 Page 155 Page 156 Page 157 Page 158 Page 159 Page 160 Page 161 Page 162 Page 163 Questions & Answers Page 164 City of Portland, Maine City Manager's Recommended Budget FY27 Budget July 1, 2026 - June 30, 2027 Page 165 City of Portland | Executive Department Danielle P. West, City Manager To: Mayor Dion and Members of the Portland City Council CC: City of Portland Leadership Team and City Staff From: Danielle P. West, City Manager Date: April 13, 2026 Re: City Manager’s FY27 Recommended Budget Pursuant to Article VI, Section 5(e) and Article VII, Sections 5 and 6 of the City of Portland Charter, I am hereby submitting the City Manager’s Recommended $363.9M Fiscal Year 2027 (FY27) Municipal Operating Budget. This was an extremely difficult budget to formulate within City Council guidance given the increasing costs of goods, services, and labor, heightened funding uncertainty at the state and federal levels, and rapidly rising health insurance costs. In January, we began the budget process with discussions with the Council and Finance Committee to set shared expectations for the upcoming fiscal year. The Council was briefed on the many challenges facing the City in FY27, most notably a significant increase in the cost of employee health insurance, a large increase in the tax levied by Cumberland County, a reduction in projected State revenue sharing, and a continued rise in the cost of employee salaries and wages. Councilors indicated that in spite of these challenges, they hoped to limit the impact to property taxpayers and not trigger cuts to longtime core City services. Six of the nine Council members weighed in with specific budget guidance seeking to limit the tax rate increase to between 5-7%. When Department leaders submitted their budget requests this year, however, their initial requests resulted in a proposed tax levy increase of approximately $22.5M (or 19% tax rate increase). When combined with the non-department expense items mentioned above, that increase grew to over $24M (or 21%). In order to achieve the Council’s recommended tax rate increase, we had to work with Departments to reduce FY27 their budget requests by approximately $18M in total. I truly appreciate the work Department leaders did to reduce their requests despite the need and importance of the services they provide. They presented me with many options including, but not limited to, position cuts and not filling vacancies, delaying expenses to future fiscal years, and raising and expanding various fees. After much thought and discussion, and with an eye toward maintaining City core services, we selected several proposed options in order to reduce the proposed tax levy increase. The most notable of these being the reduction of 74.3 FTE’s from the general fund budget. Although many of these positions are vacant, others were layoffs resulting from the wind down of shelter operations at 166 Riverside Industrial Parkway. We also added or increased fees in a number of Departments including Fire, Health & Human Services, Parking, Parks, Recreation & Facilities, Planning & Urban Development, Permitting & Inspections, and more. We additionally had to make several changes to our health insurance plan in order to help control the rising costs. As mentioned above, at the beginning of this process we were faced with an over 30% estimated increase in health insurance costs, which the City pays on behalf of its employees. We have set to work at that time to reduce the City’s health insurance expenses. We were able to accomplish that goal by eliminating coverage for GLP1s for weight loss and increasing premiums. We also plan to protect the City moving forward by purchasing stop-loss insurance, which will limit our liability for very large high-cost health insurance claims within our plan that we struggled to address this past fiscal year. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov Page 166 We have been continuing to work with our lobbyists, the State Delegation, and the City’s Legislative Committee to address the City’s costs related to General Assistance (GA) reimbursement funding. While Portland takes its state mandated GA obligation very seriously, data shows that we continue to serve more people from across the State, and out of the State, than people who are from Portland. Due to this, we continue to advocate for increases in reimbursement and the cost-sharing model between the state and municipalities. We also continue to work with the Council regarding how we operate and fund our emergency shelter services. This year’s budget includes the elimination of the emergency shelter we operated at 166 Riverside Industrial Parkway (based on Council guidance this service ended effective early April 2026) for single asylum seekers, as well as a reduction in costs related to our Family Shelter operation. Both of these items are related to the decrease in the need for such services due to the pace of asylum seeker arrivals slowing significantly. Thanks to the Council including funds in the FY26 budget, we conducted a community survey in late 2025 that provided an opportunity for Portland residents to share their feedback and insights regarding the programs and services provided by the City. The purpose of this survey was to objectively assess and collect opinions and feedback on City programs, services, and long-term investments; to support decision making that reflects community priorities; and to establish a benchmark to measure ongoing progress. High levels of satisfaction were reported by residents regarding core operational services, such as public safety, solid waste services, and customer service from City employees. These results directly underscore the importance and effective allocation of current budget funds supporting these functions. The survey results confirmed that the community perceives these essential services as clear strengths of City operations. This positive feedback validates the continued budgetary commitment to maintaining and enhancing the quality of these foundational operations, ensuring resources are directed toward services that consistently meet resident expectations and contribute to a high quality of life within Portland. Because of this, you will see maintenance of core services and many of the Council’s goals reflected and addressed in the FY27 recommended budget. While I was pleased to see the high levels of satisfaction with City services, 75% of respondents did express dissatisfaction with the affordability of living in Portland, and so it was very important for me to bring forward a fiscally responsible budget recommendation within the Council’s guidance. Overall, it was incredibly difficult to close the budget gap described above. This is despite our best efforts to make revisions to Department requested budget proposals, set aside new requests, account for savings from staff vacancies, increase revenue projections, and recommend fee increases. In fact, in order to meet all of the components of the Council guidance, the budget I’m bringing forward recommends the use of $4M in unassigned fund balance to bring the FY27 tax levy to $121,722,845 or an approximately 5% tax levy increase. When factoring in an estimated increase in the local assessed valuation of $150,000,000 in growth, the impact to the City portion of the projected FY27 tax rate is 24 cents or an approximately 4.2% tax rate increase. At this time, the estimated impact of this increase on an average homeowner with a median property valued at $540,000 would result in an additional $130 in annual property taxes.1 1 It is important to note that the final tax rate increase will not be known until the Assessor’s Office completes its assessment work and finalizes the tax commitment in late summer 2026. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 2 Page 167 FY27 DEPARTMENTS AND BUDGET HIGHLIGHTS OF NOTE Total general fund spending for FY27 is budgeted to decrease by $8.5M or approximately 3.1% (before consideration of County Tax and METRO Assessment). Inclusive of increases in County Tax and METRO, total general fund and assessment spending is budgeted to decrease by $6.5M or 2.3%. The following are some Departmental budget highlights of note: Employee Benefits: The single biggest budget challenge of FY27 was the significant increase in the cost of our employer funded health insurance. The core cost of the services has risen significantly. The City has also been successful in filling vacant positions, increasing the number of employees and family members on the plan. Although we are limited in the ways we can influence health plan costs, we have made a number of changes which have reduced the total increase in this budget. In total, costs of employee benefits (including retirement contributions) is projected to rise by $6.6M in FY27. ​ ​ County Tax: For FY27, Cumberland County has informed the City that taxes will be rising by over $1.3M (14.5%) and will be nearly $10.4M for FY27. This represents approximately 25% of the total municipal tax levy increase in the current fiscal year. ​ ​ City Clerk: The City Clerk budget for FY27 includes the anticipated minimum wage increases from the citizen initiated minimum wage referendum. It also includes new software for clean elections funds tracking, as required by voter approved changes to the City’s Charter. Overall, the budget is increasing by $144k (16.7%) for FY27. City Council: The City Council’s budget for FY26 included several one time expenditures that are not being carried forward into FY27. As a result, the budget is decreasing by approximately $158k.​ ​ Parking: The Parking Division budget includes increases in fees and expanded hours of operation for FY27. Most notably, the parking meters will be enforced for an additional hour Monday through Saturday from 6PM to 7PM.2 Additionally, the City will begin limited hours of enforcement on Sundays from 10AM to 4PM. One additional staff member will be needed for this effort. Police: The Police Department budget for FY27 reflects the elimination of a number of vacant officer positions. This elimination includes assumptions about how many officers we will realistically be able to hire in the upcoming year. The budget includes a $3.7M increase in funding overall (18.4%) resulting from the last City Council approved collective bargaining agreement. Dispatch: The dispatch budget for FY27 reflects a $313k increase (approximately 6.8%). For many years, dispatch employees were employed by both Portland and South Portland. The +1FTE reflected in FY27’s budget reflects finalization of the plan to have all Dispatch employees within Portland’s budget. Costs are split between the two communities based on census so there is no significant new cost as a result of this shift. Health & Human Services (HHS): As determined by the Council in early 2026, we have wound down shelter operations at 166 Riverside Industrial Parkway effective in early April 2026 as asylum seeker arrivals have significantly slowed. As a result, this budget reflects significant reductions in staffing levels and expenses within HHS. The HHS budget also includes minor eliminations of vacant positions at the Barron Center due to lower than anticipated patient census, and changes in staffing within Public Health related to expiration of grants. Overall, HHS’s budgeted spending is decreasing by 8.6% or $4.4M for FY27 Portland Public Library: The Portland Public Library budget is rising to approximately $5.4M for FY27. In line with City Council guidance, their increase has been limited to 5%. 2 Downtown Portland workers are encouraged to take advantage of the Portland Downtown District’s Park and Work Program and/or use public transportation whenever possible. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 3 Page 168 Debt Service: The Debt Service budget is decreasing by $20.9M due to pending expiration of the pension obligation bonds on June 1, 2026. However, the majority of this decrease is not having an impact on the tax rate, as there is also a year over year reduction in the use of debt service reserve and fund balance of approximately $11M, and a loss in debt service reimbursement from the School Department and the Enterprise Funds related to their portion of pension obligation bond debt service. METRO: As described to the Council in the late fall and mentioned above, the METRO budget included a nearly $600k increase in assessment to Portland (20%) due to their expansion of service levels with Federal funds which are set to expire over the next 18 months. Council was supportive of continuing to fund these service levels with taxpayer dollars in FY27. FY26 RECAP Despite continued staff vacancies across City departments, City staff did amazing things in FY26 with the resources they had available. I am continually amazed and proud of all the work they do on a daily basis. Since a municipality’s budget is the primary policy document reflecting the Council’s and our community’s priorities for the year, I feel it’s important for my budget letter to include key highlights (as outlined below) from several of our departments for FY26. This is one communication tool that we use to inform our residents and taxpayers about the services the City provides. During the calendar year 2025, the City’s Social Services Division successfully transitioned 682 individuals from homelessness into permanent housing. Our Project HOPE (Housing Opportunities for People in Encampments) and Resettlement program housed 160 individuals directly without ever needing to enter the shelter system. For those requiring immediate stabilization, the City maintained 583 year-round beds across three facilities: the Homeless Services Center (HSC), the Family Shelter, and 166 Riverside. Together, these sites served 1,641 individuals, providing 164,883 bed nights (representing over 451 years of homelessness). These shelters focused on comprehensive wrap-around services to connect guests with healthcare and long-term supportive housing. Social Services also assumed direct operation of the 2025-2026 emergency warming shelter. This move increased capacity by 60 guests during extreme weather events, ultimately serving an additional 382 individuals. Over the past year, the Public Health Division continued its efforts to provide essential services, strengthen community health and safety, and respond to the evolving public health needs of the community. Staff distributed 31,916 Naloxone doses and other harm reduction supplies directly to clients and through organizational partners across Cumberland and York counties. The availability of naloxone has been a driving factor in Maine's declining overdose fatalities. Clients reported 857 community overdose reversals (Naloxone was administered by someone other than a first responder, resulting in a non-fatality) and a 31% decrease in non-fatal overdoses was tracked across Cumberland County. With Opioid Settlement Funding, a Syringe Redemption Project increased the return rate of syringe waste to the city-run Syringe Services Program by 22%, bringing the total return rate to 86%. Staff are proud of the work to reduce overdose deaths and the risks of drug use. Additionally, patient navigators made 4,516 referrals to connect clients with medical care, case management, substance use treatment, and recovery services. Through the clinical programs, staff delivered free and low-cost services to connect patients with essential services. Most common program engagement by patients included: Immunization (2,866), Portland Community Free Clinic (215), Maternal & Child Health (97), and STD Clinic (860). Patients are not necessarily unique as some see multiple services. Additional highlights include: 101 patients receiving free optometry consults and eyewear through a short-term grant; 110 patients utilizing DoxyPEP upon its introduction to the STD Clinic; and expanding vaccination availability and reducing barriers to access by offering a walk-in vaccination clinic twice every week. The Barron Center, committed to being the preferred nursing provider for long-term and/or rehabilitative care, received a 4-star rating from the Centers for Medicare & Medicaid Services. In the 2025 calendar year, they served 193 unique residents with a combined 40,246 bed nights (~equivalent to over 110 years). A major highlight this year was the introduction of the Lucynt Machine, an innovative tool that uses light and motion to physically and cognitively engage residents in a way that 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 4 Page 169 feels like play. Additionally, while still recovering from staffing declines that occurred during the Covid pandemic, the Barron Center achieved a lower nursing turnover rate, outperforming 77% of skilled nursing facilities nationwide. The Office of Elder Affairs achieved significant success in 2025 by hosting its Age-Friendly Portland summit for Portland's older residents. Other service accomplishments included: 455 patients receiving care through their senior outreach nursing program, specifically designed for low-income seniors who don't qualify for other in-home care; connecting 132 volunteers and 121 households participating in the volunteer snow shoveling program to ensure safe, accessible paths and driveways, thereby supporting continued independence at home; and 69 adult day program clients, many with cognitive and physical health conditions, receiving 16,222 service hours of programming, offering essential respite for their caregivers. Our Parks, Recreation and Facilities Department is the proud steward of our parks, open spaces, and public facilities. The budget supports the beautification and enjoyment of the city through the Parks Division, which oversees planting of 200 trees annually, perennial plants, tulip beds, urban meadows and orchards, oversight of eight miles of multi-use bike paths, and basic maintenance of our 67 parks and open spaces spread over 1,400 acres. We added an additional Park Project Manager position to help us better plan and execute capital improvements to our park system, ranging from court lighting projects and ADA accessibility projects to new courts, athletic fields, tree planting projects, and 30 city and school playgrounds. The project managers apply for grants and alternative funding sources, and work to quickly complete approved CIP and CDBG projects throughout the city. We also funded a third full time Park Ranger position to focus on park safety and cleanliness, as well as leading nature and history-based programming for all age groups in our park system. The Recreation division supports recreational activities for the community such as the Before and After School Program with more than 1,000 participants, a youth basketball league with 500 participants, a Senior Adult program with over 500 participants, three city pools, and the Riverside Golf Course. Over the last year we added four recreation program staff to allow us to offer 50 additional before and after care slots for children. The Public Assembly Division runs our city venues and cultural institutions such as Merrill Auditorium, The James A. Banks, Sr. Portland Expo, Troubh Ice Arena, and Ocean Gateway. We hired a Venue Manager for the Expo to oversee the entire facility, from event services to custodial, marketing, and promotion, and will serve to activate and enhance the nation's oldest municipal arena. We also continued to invest in maintenance and upkeep of our treasured public buildings, from City Hall ventilation and efficiency projects, to access improvements at the Police Station and improved living quarters at Fire Stations, to resilience work along our waterfront and piers. For the Planning & Urban Development Department, 2025 included a significant level of both development review and long-range planning activity. With respect to new housing, 1,440 units were approved citywide, including 380 (27%) deed-restricted affordable units—the highest number of approved housing units in the City’s recent history. Significant projects shepherded through the planning review process included 125 Thompsons Point (255 units), 165 Washington Avenue (325 units), 61 Preble / 60 Elm Street (217 units), 9 Boyd Street (82 affordable units), and 1877 Congress Street (78 affordable units). The City also saw 187 units from prior-year approvals completed and occupied. Additionally, the City established a new institutional overlay zone for the University of New England’s Portland Campus. Long-range planning, transportation, and policy initiatives included leading and completing an update to the City’s Complete Streets Policy, along with advancing several major efforts such as the Reimagining Franklin Street initiative; completing the Forest Avenue redesign study to improve safety and multimodal accessibility; commencing construction of the Union Branch pathway project; securing a $2,120,000 Safe Streets for All grant for Brighton Avenue to support the City Council’s 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 5 Page 170 Vision Zero initiative; advancing and completing updates to the City’s Hotel Inclusionary Zoning ordinance; and initiating the City’s Inclusionary Zoning study. The Department also launched several digital tools to enhance data capabilities, transparency, and data quality, including the official digital zoning map; continued maintenance and enhancements to the Housing Data Dashboard; the release of the Historic Preservation Mapper; and the recent launch of the City’s Site Plan Application Mapper. The tools make thousands of pages of historic survey records and photographs readily accessible to the public, allow users to easily determine whether a property is historically designated, track data related to housing, easily understand a parcels zoning, and make information related to site plan approvals readily accessible to the public. Historic Preservation had another record-setting year, reviewing 600 applications. The program also completed an update to the Historic Resource Design Manual, the first comprehensive overhaul of the document since the early 1990s. Additional achievements included the addition of Western Cemetery to the National Register of Historic Places and the award of three CLG grants: $3,783 to support staff attendance at a conference, $14,332 as a pass-through to the Fifth Maine Museum, and $13,257 as a pass-through to Mechanics’ Hall. Our Permitting and Inspections Department continues to see its workload increase. In FY25, we saw averages of more than 100 permits applied for each week, more than 270 inspections performed each week, more rental units added to the City, and business licenses continuing to be applied for in vacant storefronts. Those averages have continued through the first half of FY26. In FY25, permitting staff processed 5,603 building permits applications, and the City’s five Building Inspectors performed 7,316 inspections. The Business Licensing office is also consistently busy with new businesses and renewal business license applications. In FY25, staff issued 1,525 business licenses and performed 1,384Health Inspections. That office also issued 82 Marijuana Licenses and performed 323 Marijuana Inspections. The Housing Safety Office is required to collect data on more than 20,000 units, staff the Rent Board, perform housing inspections and investigate rental violations. This Office’s Housing Safety Inspectors performed 3,531 inspections in FY25. The Rental Registration Inspectors conducted inspections on 7,657 during the 2025 Calendar Year. These account for 654 complaints and 7,003 proactive inspections. Staff issued Long Term licenses for 19,673 units. They also issued 917 Short-Term Rental unit licenses. Our Public Works Department continues to keep our city clean and moving. The Water Resources division maintains 200 miles of sewer lines and 100 miles of storm water lines; 4,400 catch basins; several thousand sewer and storm water manholes, and 500 lane miles of street sweeping. This division also completed the construction of the Back Cove South Storage Conduit in 2025; the sewer separation project on Hersey Street began, and when completed it will include pedestrian safety elements. Water Resources also continues to line aging sewer infrastructure to extend the life of aging sewer lines around the city. The Streets & Sidewalks team provides maintenance and repair of 500 lane miles of streets and 200 miles of sidewalks including patching, rebuilding and roadside maintenance. The Winter Operations team provides all plowing, snow removal and winter road maintenance to 500 lane miles of Portland streets. The Traffic team provides maintenance and repair of 130 signalized intersections, 6,400 street lights, citywide lane striping, crosswalk painting, and in-house street sign production and installation. The Solid Waste crew provides weekly trash and recycling service to 21,000 customers located on the mainland and all of Portland’s island communities, services for 250 public property barrels daily, dumpster trash removal services for city buildings, as well as yearly yard waste, leaf, and tree collections. The Engineering team has 25 projects with MaineDOT in various stages of development, seven FEMA-funded projects either under construction or in design, as well as the annual local street and sidewalk paving projects. Our Transportation Engineering team continues to work on a number of transportation safety and calming projects, in addition to many of the components outlined in our Vision Zero Action Plan, which the Council adopted in August of 2025 to improve pedestrian safety and reduce fatalities. In 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 6 Page 171 2025, the City modernized its complete streets policy, transforming a long-standing vision into a data driven accountability framework. The policy mandates regular reporting on key performance indicators, ensuring that our commitment to safety, equity, and accessibility is backed by measurable action. Significant complete streets construction also occurred in 2025 with the addition of 1.3 miles of new bike lanes, 1.5 miles of new and improved sidewalks, seven new crosswalks, five new pairs of rectangular rapid flashing beacon signals to improve pedestrian access, and one new transit shelter. Portland’s local small businesses are the backbone of our economy, contributing to the City’s authenticity and character. More than 90% of the businesses in Portland have less than 20 employees. Portland’s local businesses have faced challenges in recent years stemming from systemic impacts from the pandemic, as well as broader macroeconomic factors such as inflation, tariffs, and a tight labor market. The Portland Development Corporation (PDC), staffed by the Housing and Economic Development Department (HEDD), supports Portland’s businesses with a variety of grant and loan programs that encourage job creation, business retention and expansion, and sustained economic development. The past six months have seen a focused effort to support economic vitality in the downtown district to encourage storefront activations, including the creation of a new interest-free loan product for storefront improvements. So far in FY 2026, the PDC provided two such loans for a combined $28,000 to two businesses on Congress Street, and expects to see continued demand through the rest of the fiscal year for this product. The PDC also provided nine commercial loans to date in FY2026 totaling $705,000. Of these, seven loans were to startup businesses, and two enabled long time employees to purchase and expand existing businesses (Tony’s Donuts and Health Resonates). The PDC’s financing programs are critical to supporting local businesses and creating economic vitality. American Rescue Plan Act (ARPA) funds allocated by the City Council to the child care approved use category were utilized to offer grants to aspiring daycare providers and existing centers to open or expand, adding much-needed daycare slot openings to Portland. More than 100 new slots for care have been documented. ARPA funding is also supporting the Childcare Voucher Collaborative, a program that provides scholarships to low-income families to help with the costs of childcare while they are temporarily ineligible for the State of Maine’s Child Care Affordability Program (CCAP). HEDD also administers the Brownfields Program, which provides funding for assessment and cleanup of environmentally contaminated properties to facilitate redevelopment. The City's Brownfields Assessment Fund and Revolving Loan Fund are important tools available to support land revitalization in Portland. In FY26, the City received additional Brownfields Grant Funding from the United States Environmental Protection Agency (EPA) for assessment work in the amount of $500,000, and $800,00 in grant funds to recapitalize the City Brownfields Revolving Loan/Grant Fund for clean-up work. These funds have been, and will continue to be, used to assess and remediate contamination at several sites in the city, catalyzing projects that benefit Portland’s residents and businesses. Since the start of FY26, the City provided $1.35 million in grants to non-profit developers, including the Portland Housing Authority, Youth and Family Outreach, and Community Housing of Maine. The City also provided a $750,000 Brownfields loan to support cleanup at the redevelopment project at 465 Congress Street. Housing availability and affordability continue to be a focus of the Council’s Housing and Economic Development Committee (HEDC) and City officials. The HEDC recently approved the release of the 2026 Affordable Housing Development and Tax Increment Financing (TIF) Application, drafted by HEDD staff. The application will make available an estimated $270,198 in HOME funding and $1,989,361 in Jill C. Duson Housing Trust funds for investment in affordable housing, together with access to the City’s Affordable Housing TIF Program. In 2025, the City Council approved the use of development financing and tax increment financing for five projects that, when completed, will create 230 new units of affordable rental housing, 10 new market rate rental units and eight new homeownership units affordable at 120% AMI. Several projects financed by the City in previous years have recently been completed and are now occupied by tenants or new homeowners, including condominium units and rental units on two phases of the Dougherty Commons development. 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 7 Page 172 The HEDD also is a steward of the waterfront as the City is a major contributor to its economic vitality with ownership of the Portland Fish Pier, Portland Ocean Terminal/Maine State Pier, and Ocean Gateway. Construction of the Confined Aquatic Disposal (CAD) Cell was completed in March 2025, followed by dredging from December 2025 to April 2026 that removed over 45,000 cubic yards of sediment from the Portland Harbor. Over 10,000 linear feet of berthing has now been deepened and restored. Dredging efforts will resume in November 2026 for a final season. The Portland Police Department answered a total of 72,926 calls for service in 2025, despite being down more than 20 officers. Over the last several months, the Department worked to hire a team of Urban Rangers to work collaboratively with police officers, park rangers, and city businesses to ensure that downtown public areas remain accessible, welcoming, and well-maintained for all residents and visitors. This group will serve as a uniformed, non-law-enforcement presence with a focus on building positive relationships, supporting safe public spaces, and protecting community resources. The Department also received an overall satisfaction rating of 72% in the 2025 community survey, notably higher than the national average of 58.8%. Additionally, 71% of respondents indicated their level of trust in the department was either high or somewhat high. The Department outperformed national benchmarks in several key areas, including the quality of local police services (60.6% compared to 49% nationally), response times (61.7% compared to 51.7%), and community programs and outreach (45.9% compared to 42.1%). The Police Department’s Traffic team also plays a key role in our Vision Zero efforts. The Fire Department continued to be productive and busy in 2025. The Department has been fortunate to stay fully staffed with 15 new employees entering the department over the last year. The Department’s workload continues to increase with calls for service rising 2-3% a year, and the handling of roughly 50-60 emergency calls each day. The Department has seen several cardiac arrest saves with our recent rate of patients walking out of the hospital without deficits nearly 20%, while the national average is below 10%. The Mobile Medical Outreach program, a community based medical and social service effort for unsheltered residents, continues to expand and with assistance to our most vulnerable citizens. MMO is managed collectively by the Fire Department and the City’s Public Health division. The Portland International Jetport continued its strong passenger growth in 2025 serving an all-time record 2.59 million total passengers, which was up 6.3% over the prior year. This was driven by seven consecutive all-time record months for passenger volumes, from April through October 2025. Seven airlines currently serve the Jetport. Year-round service is provided by American, Breeze, Delta, JetBlue, Southwest, and United; and seasonal service is provided by Sun Country. The Jetport remains a substantial economic driver for the region. The Maine State Aviation System Plan noted that the Jetport provides an economic benefit to the state of $1.175 billion, supporting over 10,000 jobs, and providing state and local tax revenues of $86.5 million. The Jetport continued its long standing industry recognition for exceptional customer service receiving the 2025 Airports Council International's Best Airport at Departures of Two to Five Million Passengers in North America, Most Dedicated Staff in North America, and Easiest Airport Journey in North America. This is consistent with the 2025 City of Portland Community Survey, which found 84% of respondents were "very satisfied" and "satisfied" with the ease of using the Jetport. Additionally, the Jetport recently saw its rating from S&P Global raised to "A" from "A-" on declining debt, steady passenger growth, and consistent demand for air travel in the Portland metropolitan area. In FY26, programming in the Sustainability Office emphasized building community resilience. Our Sustainable Neighborhoods Mini-Grant program allowed neighborhood organizations or groups of neighbors to apply for up to $500 to help fund an event or project that would build connections among those who live near them. We awarded 30 grants that supported actions in neighborhoods across the city, including two on Peaks Island. Funded actions included a community dinner for residents of three apartment buildings in the West End, a community gardening project on Rowe Avenue, a pet parade on the Bayside Trail, a collaborative project to mend clothes, and a neighborhood Halloween dance party. During the grant period from October 1 to December 31, more than 1,000 residents participated in a 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 8 Page 173 mini-grant funded project and we are pleased to learn several projects continue as regular events in their neighborhood. To build on this success, the Sustainability team hosted a Neighborhood Leaders Summit inviting nearly 70 informal community leaders to exchange their work and discuss how social connections make our neighborhoods more resilient. The second round of our Electrify Bikes! incentives helped 30 income-eligible Portland residents purchase an e-bike. Combining both rounds of incentives, this program has enabled 100 residents to acquire a reliable, carbon free vehicle that may not have been accessible to them otherwise. It also supported Portland's economy by partnering with local bike shops who can also help program participants maintain their e-bikes. Sustainability staff also implemented the Resilience Education Project, which highlights how Portland’s built and natural infrastructure contributes to our city’s resilience to climate change. Colorful signs placed near important infrastructure offer quick facts and QR codes leading to a detailed story map; the map explains how specific infrastructure mitigates flooding and heat, while assets like pools and playgrounds bolster social resilience. Examples of all of the signs are currently on display near the Myrtle Street entrance of City Hall. This small but mighty team also conducted several projects to educate people about sustainable landcare practices in alignment with Portland’s landcare ordinance. This included the Landcare Lunchbreak series that featured webinars about removing introduced plants without the use of pesticides, selecting plants that provide food and habitat for pollinators, and avoiding introduced plants that do not provide food or habitat. CONCLUSION I would like to thank Finance Director Brendan O’Connell, Deputy Finance Director Anne Bilodeau, Budget Manager Sasha Pavlak, Assistant City Managers Greg Jordan and Dena Libner, Human Resources Director Anne Torregrossa, and Communications Director Jessica Grondin for their assistance in developing this budget recommendation and presentation, and recognize the hard work and diligence of all of the Department Directors and their staff in developing their budget requests. I’d also like to thank all City employees for all the work they’ve done in helping us address some extremely complex issues over this last year, as well as the exemplary municipal services they continue to provide each and every day. I’m proud of how we all worked together to keep our community strong. Finally, I’d like to thank the Council for advising us on your priorities and working collaboratively as we prepared and now review this recommended budget in more detail in the weeks ahead. Sincerely, Danielle P. West City Manager 389 Congress Street, Portland, Maine 04101 | 207-874-8689 | citymanager@portlandmaine.gov 9 Page 174 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg City General Fund Revenues 31 Property Taxes $113,473,286 $115,926,519 $121,722,845 5,796,326 5.0% 31 Other Local Taxes 4,591,511 4,228,477 1,866,477 (2,362,000) -55.9% 32 Licenses & Permits 13,094,035 8,619,540 9,797,172 1,177,632 13.7% 33 Intergovernmental Revenue 35,532,936 21,959,353 22,976,434 1,017,081 4.6% 34 Charges for Services 40,380,586 48,353,619 49,283,995 930,376 1.9% 35 Fines, Forfeits and Penalties 2,741,251 2,587,135 2,620,635 33,500 1.3% 36 Use of Money and Property 20,506,310 18,291,950 18,505,077 213,127 1.2% 39 Other Sources 54,437,294 56,283,586 47,712,853 (8,570,733) -15.2% Fund Balance Use / (Restoration) - 8,800,000 4,000,000 (4,800,000) -54.5% Total General Fund Revenues $284,757,209 $285,050,179 $278,485,488 (6,564,691) -2.3% - City General Fund Expenditures 100-11 City Council $480,786 $687,937 $530,310 (157,627) -22.9% 100-12 City Clerk 733,525 869,026 1,013,064 144,038 16.6% 100-13 Executive 1,384,639 1,736,794 1,684,371 (52,423) -3.0% 100-14 Assessor 599,654 851,874 868,512 16,638 2.0% 100-15 Admin 1,485,438 1,557,717 1,646,868 89,151 5.7% Treasury 884,371 889,624 957,187 67,563 7.6% Finance 2,369,809 2,447,341 2,604,055 156,714 6.4% 100-16 Legal 1,155,072 1,307,446 1,398,180 90,734 6.9% 100-17 Human Resources 1,463,638 1,680,747 1,724,097 43,350 2.6% 100-18 Admin 1,552,503 1,575,807 1,752,990 177,183 11.2% Elm Street Garage 302,345 327,125 340,321 13,196 4.0% Spring Street Garage 925,337 609,962 623,916 13,954 2.3% Temple Street Garage 59,970 121,800 123,108 1,308 1.1% Parking 2,840,155 2,634,694 2,840,335 205,641 7.8% 100-19 Admin 926,512 1,020,107 1,089,131 69,024 6.8% Portland Development Corp 37,750 42,352 42,352 - 0.0% Housing & Comm. Development 687,944 834,035 837,552 3,517 0.4% Housing & Econ. Development 1,652,206 1,896,494 1,969,035 72,541 3.8% 100-21 Administration 1,572,815 1,590,363 1,754,676 164,313 10.3% Uniformed Operations Group 12,896,976 13,310,915 16,506,859 3,195,944 24.0% Bureau Investigative Services 2,946,653 3,467,795 3,555,853 88,058 2.5% Operations Support Services 1,556,918 1,273,309 1,462,222 188,913 14.8% Jetport Security 693,102 703,876 814,022 110,146 15.6% Page 175 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg Police 19,666,464 20,346,258 24,093,632 3,747,374 18.4% 100-22 Admin 1,138,286 1,175,147 1,085,905 (89,242) -7.6% Code Enforcement & Comm Svcs 408,614 405,844 350,957 (54,887) -13.5% Field Operations 18,217,222 18,742,973 19,903,641 1,160,668 6.2% Operations Support Services 1,074,659 1,156,546 1,117,399 (39,147) -3.4% Air Rescue 1,695,122 1,726,759 1,788,125 61,366 3.6% Fire 22,533,903 23,207,269 24,246,027 1,038,758 4.5% 100-23 Dispatch Services 3,793,217 4,585,476 4,898,506 313,030 6.8% 100-24 Admin 247,436 259,723 236,425 (23,298) -9.0% Planning 1,332,176 1,498,170 1,555,728 57,558 3.8% Planning & Urban Development 1,579,612 1,757,893 1,792,153 34,260 1.9% 100-25 Admin 225,757 236,112 252,031 15,919 6.7% Inspections 1,530,111 1,669,548 1,741,444 71,896 4.3% Housing Safety 914,893 1,080,755 1,106,230 25,475 2.4% Business Licensing 384,073 419,516 438,783 19,267 4.6% Permitting & Licensing 3,054,834 3,405,931 3,538,488 132,557 3.9% 100-29 Information Technologies 3,417,854 3,365,861 3,424,116 58,255 1.7% 100-31 Admin 745,119 772,751 1,037,656 264,905 34.3% Streets (Districting) 2,131,548 2,205,898 2,301,740 95,842 4.3% Solid Waste 3,639,282 3,346,490 3,391,456 44,966 1.3% Communications 229,227 239,267 253,797 14,530 6.1% Portland Downtown District 554,168 652,865 692,212 39,347 6.0% Winter Operations 1,719,977 1,646,072 1,928,013 281,941 17.1% Island Services 1,135,107 1,167,817 1,214,517 46,700 4.0% Traffic & Transportation Ops 1,989,620 2,040,752 2,413,749 372,997 18.3% Transportation Engineering 478,404 560,448 566,371 5,923 1.1% Engineering 1,393,813 1,601,497 1,642,611 41,114 2.6% Fleet Services 4,694,818 4,640,319 4,781,930 141,611 3.1% Public Works 18,711,083 18,874,176 20,224,052 1,349,876 7.2% 100-33 Admin 783,111 822,204 958,508 136,304 16.6% Parks 1,536,006 1,622,069 1,962,073 340,004 21.0% Forestry 941,834 1,046,482 1,194,247 147,765 14.1% Athletic Facilities 1,118,851 1,154,495 1,198,695 44,200 3.8% Cemeteries 830,307 756,406 785,072 28,666 3.8% Recreation 2,223,812 2,475,302 2,492,426 17,124 0.7% Aquatics 474,190 591,562 870,268 278,706 47.1% Golf Course 1,314,853 1,344,894 1,448,597 103,703 7.7% Golf Course Restaurant 23,722 23,400 21,660 (1,740) -7.4% Page 176 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg Ice Arena 669,245 624,773 654,898 30,125 4.8% Public Assemblies 1,192,256 1,260,378 1,708,793 448,415 35.6% Concessions 986,412 811,140 863,034 51,894 6.4% Custodial Services 1,448,796 1,368,143 - (1,368,143) -100.0% Merrill Auditorium 246,365 237,149 264,057 26,908 11.3% Parks Rec & Facilities 13,789,760 14,138,397 14,422,328 283,931 2.0% 100-35 Admin 525,923 482,719 530,042 47,323 9.8% Trades 698,594 811,547 937,387 125,840 15.5% School HVAC 586,779 - - - 0.0% Public Safety Bldg. 372,239 291,730 292,510 780 0.3% City Hall 1,439,329 2,127,491 2,103,060 (24,431) -1.1% Merrill Auditorium (PB) 196,322 298,965 269,745 (29,220) -9.8% Hadlock Stadium 407,032 350,570 365,995 15,425 4.4% Expo Building 243,528 281,900 281,970 70 0.0% Canco Road Buildings 350,804 407,630 467,730 60,100 14.7% Other Public Buildings 205,444 245,025 251,085 6,060 2.5% Waterfront 1,467,173 1,570,113 1,658,428 88,315 5.6% Custodial Services - - 799,462 799,462 100.0% Public Buildings & Waterfront 6,493,167 6,867,690 7,957,414 1,089,724 15.9% 100-44 Admin 629,224 793,870 696,685 (97,185) -12.2% Public Health 3,181,940 4,074,557 3,733,815 (340,742) -8.4% Social Services 25,449,151 28,652,282 25,073,090 (3,579,192) -12.5% Barron Center 15,925,698 18,307,608 17,881,864 (425,744) -2.3% HHS 45,186,013 51,828,317 47,385,454 (4,442,863) -8.6% 100-47 Debt Service 59,676,737 60,899,384 40,028,844 (20,870,540) -34.3% 100-48 Public Library 4,891,900 5,136,495 5,393,315 256,820 5.0% 100-51 Pension 10,786,586 11,521,999 12,021,999 500,000 4.3% 100-52 Health Insurance 25,632,374 27,067,549 34,185,162 7,117,613 26.3% Workers' Comp 1,275,307 1,714,400 1,679,400 (35,000) -2.0% FICA 1,606,565 1,578,873 1,791,074 212,201 13.4% Group Life 306,286 260,451 260,451 - 0.0% Unemployment 67,857 100,000 100,000 - 0.0% Employee Benefits 28,888,389 30,721,273 38,016,087 7,294,814 23.7% 100-61 Contingency 8,407 250,000 250,000 - 0.0% 100-62 Liability Insurance 1,037,339 1,258,404 1,296,908 38,504 3.1% 100-65 Regional Transpotation Program 68,199 70,000 70,000 - 0.0% Page 177 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg Contributions 563,118 621,050 616,452 (4,598) -0.7% Memberships/Contributions 631,317 691,050 686,452 (4,598) -0.7% 100-67 Wage Adjustment - - 184,211 184,211 100.0% Total General Fund Expenditures $256,826,066 $272,968,226 $264,491,945 (8,476,281) -3.1% 100-63 County Tax 8,414,303 9,082,446 10,395,163 1,312,717 14.5% 100-65 Metro Assessment 3,092,221 2,999,507 3,598,380 598,873 20.0% Total General Fund & Assessments $268,332,590 $285,050,179 $278,485,488 (6,564,691) -2.3% - Enterprise Fund Revenues 31 Property Taxes, Current Year - - - - 32 Licenses & Permits $5,300 $5,050 $5,300 250 5.0% 33 Intergovernmental - 123,200 - (123,200) -100.0% 34 Charges for Services 40,428,381 41,044,111 42,285,183 1,241,072 3.0% 36 Use of Money and Property 39,882,779 38,096,431 40,254,435 2,158,004 5.7% 39 Other Sources 955,057 547,260 546,260 (1,000) -0.2% Fund Balance Use / (Surplus) - 2,060,067 2,350,769 290,702 14.1% Total Enterprise Fund Revenues $81,271,517 $81,876,119 $85,441,947 3,565,828 4.4% Enterprise Fund Expenditures 530 Fish Pier $327,368 $417,522 $471,988 54,466 13.0% Portland Fish Exchange 1,697,930 1,347,758 1,352,219 4,461 0.3% Fish Pier 2,025,298 1,765,280 1,824,207 58,927 3.3% 570 Finance Admin 93,583 104,038 106,257 2,219 2.1% Public Works Admin 871,965 949,561 1,027,189 77,628 8.2% Operations (Districting) 3,274,709 3,251,188 3,188,082 (63,106) -1.9% Communications 75,125 78,967 81,221 2,254 2.9% Engineering 620,016 733,388 771,173 37,785 5.2% Debt Service 9,212,202 9,998,373 9,398,845 (599,528) -6.0% Fringe Benefits 1,482,267 1,674,920 1,199,920 (475,000) -28.4% PWD Assessment 16,826,174 18,137,448 19,459,896 1,322,448 7.3% Sewer 32,456,041 34,927,883 35,232,583 304,700 0.9% 571 Finance Admin 288,517 307,228 299,882 (7,346) -2.4% Management 2,098,435 2,575,341 3,599,447 1,024,106 39.8% Debt Service 4,113,479 4,024,875 4,429,213 404,338 10.0% Fringe Benefits 430,393 456,945 461,444 4,499 1.0% Stormwater 6,930,824 7,364,389 8,789,986 1,425,597 19.4% Page 178 Budget Appropriations & Comparative Summary CM Recommended FY27 / FY26 FY25 FY26 FY27 $ chg % chg 583 Admin 1,296,481 1,350,885 1,402,625 51,740 3.8% Marketing 367,581 610,565 611,280 715 0.1% Fringe, Indirects, & Chgbacks 5,219,360 5,922,615 5,017,332 (905,283) -15.3% Field 5,348,361 5,928,840 6,182,483 253,643 4.3% General Aviation 19,271 20,112 20,655 543 2.7% Operations 3,341,496 3,632,294 4,105,583 473,289 13.0% Terminal 9,545,734 9,531,611 15,052,060 5,520,449 57.9% Parking 4,504,218 5,071,620 5,061,211 (10,409) -0.2% Airfield Deicing 761,189 769,527 792,532 23,005 3.0% Anticipated Surplus - 4,980,498 1,349,410 (3,631,088) -72.9% Jetport 30,403,691 37,818,567 39,595,171 1,776,604 4.7% Total Enterprise Fund Expenditures $71,815,854 $81,876,119 $85,441,947 3,565,828 4.4% Total City Expenditures $340,148,444 $366,926,298 $363,927,435 (2,998,863) -0.8% School Department Revenues Property Taxes $119,402,624 $127,225,979 $135,356,947 8,130,968 6.4% Local Revenue 6,761,509 6,005,902 6,872,799 866,897 14.4% State Subsidy 25,016,840 24,575,422 20,116,993 (4,458,429) -18.1% Surplus Use 1,757,133 4,993,671 3,900,000 (1,093,671) -21.9% Total School Revenues 152,938,106 162,800,974 166,246,739 3,445,765 2.1% School Department Expenditures Total School Expenses 152,938,106 162,800,974 166,246,739 3,445,765 2.1% Total City & Schools Expenditures $493,086,550 $529,727,272 $530,174,174 446,902 0.1% Page 179 FY 2027 Non-Tax Revenue *Excludes Taxes & Surplus FY27 Estimated FY25 FY26 FY26 FY27 vs Department Collected Estimated Projected Estimated FY26 Estimated % (budget) (budget) (budget) General Fund Revenues: City Council $5,000 $5,000 $5,000 $5,000 $0 0.0% City Clerk 316,245 306,953 306,953 334,002 27,049 8.8% Executive 1,276,753 924,532 924,532 873,996 (50,536) -5.5% Assessor 268 1,000 1,000 2,000 1,000 100.0% Finance 27,069,707 20,359,358 20,359,358 17,346,555 (3,012,803) -14.8% Legal 256,593 233,537 236,537 233,537 - 0.0% Human Resources 86,088 71,420 71,420 71,420 - 0.0% Parking 11,926,871 11,552,224 11,552,224 12,338,078 785,854 6.8% Housing & Economic Development 1,615,958 1,796,494 1,723,270 1,889,549 93,055 5.2% Police 2,795,457 2,676,610 2,676,610 2,626,728 (49,882) -1.9% Fire 5,333,211 6,427,199 5,679,180 6,839,610 412,411 6.4% Dispatch Services 1,623,710 2,100,916 2,100,916 2,207,605 106,689 5.1% Planning & Development 988,734 697,769 697,769 651,128 (46,641) -6.7% Permitting & Inspections 11,582,784 6,714,934 6,352,249 7,312,911 597,977 8.9% Information Technology 363,679 359,568 376,059 394,862 35,294 9.8% Public Works 6,080,794 6,726,041 6,726,041 7,616,174 890,133 13.2% Parks, Recreation, & Facilities 9,957,452 10,262,475 10,444,888 11,436,948 1,174,473 11.4% Public Buildings & Waterfront 5,640,599 4,721,973 5,019,134 5,078,926 356,953 7.6% HHS - Administration - 53,274 - - (53,274) - HHS - Public Health 1,824,264 2,948,981 2,104,456 2,265,579 (683,402) -23.2% HHS - Social Services 19,948,203 9,251,701 15,468,146 13,077,428 3,825,727 41.4% HHS - Barron Center 16,926,793 23,036,267 18,094,463 22,977,684 (58,583) -0.3% Debt Service Reimbursements 32,760,652 35,585,367 35,585,367 24,464,276 (11,121,091) -31.3% Employee Benefits 7,452,855 8,385,431 7,786,195 9,374,824 989,393 11.8% Insurance 296,174 305,407 298,047 313,780 8,373 2.7% Memberships / Other 563,566 563,566 563,566 1,163,566 600,000 106.5% Wage Adjustment - 27,186 27,186 - (27,186) -100.0% Total General Fund: $166,692,410 $156,095,183 $155,180,566 $150,896,166 ($5,199,017) -3.3% Page 180 Tax Levy by Budget Category City Manager Recommended FY 2027 FY 2027 % of Department Tax Levy Tax Rate Taxes Debt Service 15,564,568 0.76 12.8% Fire 21,371,538 1.05 17.6% Police 25,328,711 1.24 20.8% Public Works 14,004,179 0.68 11.5% County Tax 10,395,163 0.51 8.5% Library 5,393,315 0.26 4.4% General Government 7,021,432 0.34 5.8% Health & Human Services 12,637,693 0.62 10.4% Parks, Rec & Facilities 4,366,732 0.21 3.6% Metro 2,504,814 0.12 2.1% Dispatch Services 3,134,700 0.15 2.6% 121,722,845 5.95 100.0% Page 181 Authorized Employees FY 2027 CM Recommended Department: FY22 FY23 FY24 FY25 FY26 FY27 +/- Chg City Council - - - - - - - City Clerk 7.9 8.6 8.7 8.3 8.0 8.0 - Executive 8.5 10.5 12.5 13.0 13.0 13.0 - Assessor 5.9 5.9 5.9 6.9 7.6 7.9 0.3 Finance 25.0 25.0 25.0 25.6 25.6 25.6 - Legal 8.0 9.0 9.0 9.0 9.0 9.0 - Human Resources 11.5 12.0 13.6 14.6 15.3 15.0 (0.3) Parking 29.2 29.2 29.0 29.0 28.8 29.8 1.0 Housing/Econ. Developmen 16.0 16.8 15.8 14.8 16.0 16.0 - Police 189.0 187.0 187.0 190.0 190.0 182.0 (8.0) Fire 224.0 226.0 229.0 229.0 229.3 229.0 (0.30) Dispatch Services 36.0 36.0 37.0 37.0 37.0 38.0 1.0 Planning/Urban Developme 17.0 17.0 17.0 17.0 17.0 17.0 - Permitting/Inspections 35.0 36.0 40.0 40.0 41.0 41.0 - Information Technologies 15.8 16.0 19.0 19.1 19.0 19.0 - Public Works 126.5 129.0 129.5 135.5 137.5 137.8 0.3 Parks & Recreation 113.7 126.7 130.4 134.8 142.8 134.9 (7.9) Public Buildings/Waterfron 24.0 24.4 24.6 26.6 24.6 33.9 9.3 HHS - Administration 4.0 5.0 5.0 6.0 8.0 6.0 (2.0) HHS - Public Health 32.8 38.4 36.6 40.6 40.4 32.2 (8.2) HHS - Social Services 96.2 118.0 163.6 221.8 222.8 175.4 (47.4) Barron Center 245.0 244.8 202.2 204.2 215.8 203.7 (12.1) Total HHS 378.0 406.2 407.4 472.6 487.0 417.3 (69.7) General Fund Total: 1,271.0 1,321.3 1,340.4 1,422.8 1,448.5 1,374.2 (74.3) 2% 4% 1% 6% 2% -5% Enterprise Funds: Sewer Fund 34.0 34.0 34.0 34.0 34.0 34.0 - Stormwater Fund 10.0 10.0 10.0 10.0 10.0 10.0 - Jetport Fund 57.0 58.0 58.0 60.0 64.0 66.0 2.0 Enterprise Fund Total: 101.0 102.0 102.0 104.0 108.0 110.0 2.0 1% 1% 0% 2% 4% 2% Total City Employees: 1,372.00 1,423.30 1,442.40 1,526.80 1,556.50 1,484.20 (72.30) 2% 4% 1% 6% 2% -5% Page 182  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund City Council 11 City Council 10011000 10011000 Total EXPENDITURE $480,786 $687,937 $687,937 $530,310 ($157,627) -22.91% 10011000 Total REVENUE ($5,000) ($5,000) ($5,000) ($5,000) $0 0.00% ** City Council NET $475,786 $682,937 $682,937 $525,310 ($157,627) -23.08% Total $682,937 **** City Council Net $475,786 $682,937 $682,937 $525,310 ($157,627) -23.08% ***** General Fund Net $475,786 $682,937 $682,937 $525,310 ($157,627) -23.08% BudgetBookPresentation-CM 1 of 2 4/13/2026 4:38:23 PM (spavlak) Page 183  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund City Council 11 * Payroll $164,633 $202,973 $202,973 $198,246 ($4,727) -2.33% * Benefits $550 $1,800 $1,800 $1,800 $0 0.00% * Administrative Svcs $50,140 $63,490 $63,490 $64,590 $1,100 1.73% * Contractual Services $250,727 $404,200 $404,200 $254,200 ($150,000) -37.11% * Maintenance & Repair $8,219 $9,000 $9,000 $9,000 $0 0.00% * Supplies $6,126 $5,250 $5,250 $1,250 ($4,000) -76.19% * Utilities $391 $1,224 $1,224 $1,224 $0 0.00% 10011000 City Council $480,786 $687,937 $687,937 $530,310 ($157,627) **** City Council $480,786 $687,937 $687,937 $530,310 ($157,627) -22.91% ***** General Fund $480,786 $687,937 $687,937 $530,310 ($157,627) -22.91% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:46:26 PM (spavlak) Page 184  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund City Clerk 12 City Clerk 10012000 10012000 Total EXPENDITURE $733,525 $869,026 $869,026 $1,013,064 $144,038 16.57% 10012000 Total REVENUE ($316,245) ($306,953) ($306,953) ($334,002) ($27,049) 8.81% ** City Clerk NET $417,280 $562,073 $562,073 $679,062 $116,989 20.81% Total $562,073 **** City Clerk Net $417,280 $562,073 $562,073 $679,062 $116,989 20.81% ***** General Fund Net $417,280 $562,073 $562,073 $679,062 $116,989 20.81% BudgetBookPresentation-CM 1 of 2 4/13/2026 4:39:16 PM (spavlak) Page 185  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund City Clerk 12 * Payroll $595,688 $602,797 $602,797 $688,070 $85,273 14.15% * Benefits $550 $600 $600 $600 $0 0.00% * Administrative Svcs $22,438 $20,592 $20,592 $22,177 $1,585 7.70% * Contractual Services $55,060 $63,984 $63,984 $108,664 $44,680 69.83% * Maintenance & Repair $10,174 $13,535 $13,535 $13,535 $0 0.00% * Rentals $20,396 $30,075 $30,075 $43,075 $13,000 43.23% * Supplies $14,221 $15,500 $15,500 $15,000 ($500) -3.23% * Contributions $15,000 $121,943 $121,943 $121,943 $0 0.00% 10012000 City Clerk $733,525 $869,026 $869,026 $1,013,064 $144,038 **** City Clerk $733,525 $869,026 $869,026 $1,013,064 $144,038 16.57% ***** General Fund $733,525 $869,026 $869,026 $1,013,064 $144,038 16.57% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:47:16 PM (spavlak) Page 186  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund City Manager 13 City Manager Administration 10013100 10013100 Total EXPENDITURE $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) -3.02% 10013100 Total REVENUE ($1,276,753) ($924,532) ($924,532) ($873,996) $50,536 -5.47% ** City Manager Administration NET $107,885 $812,262 $812,262 $810,375 ($1,887) -0.23% Total $812,262 **** City Manager Net $107,885 $812,262 $812,262 $810,375 ($1,887) -0.23% ***** General Fund Net $107,885 $812,262 $812,262 $810,375 ($1,887) -0.23% BudgetBookPresentation-CM 1 of 2 4/13/2026 4:40:27 PM (spavlak) Page 187  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund City Manager 13 * Payroll $1,229,056 $1,448,320 $1,448,320 $1,523,497 $75,177 5.19% * Benefits $11,910 $12,200 $12,200 $11,900 ($300) -2.46% * Administrative Svcs $34,815 $46,310 $46,310 $40,310 ($6,000) -12.96% * Contractual Services $88,910 $207,000 $207,000 $89,000 ($118,000) -57.00% * Maintenance & Repair $9,949 $8,164 $8,164 $8,164 $0 0.00% * Rentals $1,991 $2,400 $2,400 $2,400 $0 0.00% * Supplies $6,089 $10,600 $10,600 $7,900 ($2,700) -25.47% * Utilities $1,919 $1,800 $1,800 $1,200 ($600) -33.33% 10013100 City Manager Administration $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) **** City Manager $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) -3.02% ***** General Fund $1,384,639 $1,736,794 $1,736,794 $1,684,371 ($52,423) -3.02% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:49:58 PM (spavlak) Page 188  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Assessor 14 Assessor 10014000 10014000 Total EXPENDITURE $599,654 $851,874 $941,111 $868,512 $16,638 1.95% 10014000 Total REVENUE ($268) ($1,000) ($1,000) ($2,000) ($1,000) 100.00% ** Assessor NET $599,385 $850,874 $940,111 $866,512 $15,638 1.84% Total $850,874 **** Assessor Net $599,385 $850,874 $940,111 $866,512 $15,638 1.84% ***** General Fund Net $599,385 $850,874 $940,111 $866,512 $15,638 1.84% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:07:05 PM (spavlak) Page 189  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Assessor 14 * Payroll $552,760 $667,829 $707,572 $721,588 $53,759 8.05% * Administrative Svcs $5,562 $14,200 $14,200 $12,605 ($1,595) -11.23% * Contractual Services $24,618 $145,185 $193,879 $125,813 ($19,372) -13.34% * Maintenance & Repair $791 $3,100 $3,100 $1,240 ($1,860) -60.00% * Rentals $2,131 $2,160 $2,160 $2,160 $0 0.00% * Supplies $13,313 $19,400 $20,200 $5,106 ($14,294) -73.68% * Utilities $478 $0 $0 $0 $0 --- 10014000 Assessor $599,654 $851,874 $941,111 $868,512 $16,638 **** Assessor $599,654 $851,874 $941,111 $868,512 $16,638 1.95% ***** General Fund $599,654 $851,874 $941,111 $868,512 $16,638 1.95% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:50:40 PM (spavlak) Page 190  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Finance 15 Finance 10015000 Total REVENUE ($7,424,383) ($2,000,000) ($2,000,000) $0 $2,000,000 -100.00% ** Finance Department NET ($7,424,383) ($2,000,000) ($2,000,000) $0 $2,000,000 100.00% Total ($2,000,000) *** Finance ($7,424,383) ($2,000,000) ($2,000,000) $0 $2,000,000 100.00% Finance Administration 10015100 10015100 Total EXPENDITURE $1,485,428 $1,557,717 $1,557,717 $1,646,868 $89,151 5.72% 10015100 Total REVENUE ($853,961) ($9,597,148) ($9,597,148) ($4,682,148) $4,915,000 -51.21% ** Finance Administration NET $631,468 ($8,039,431) ($8,039,431) ($3,035,280) $5,004,151 62.25% Total ($8,039,431) Treasury 10015200 10015200 Total EXPENDITURE $884,371 $889,624 $889,624 $957,187 $67,563 7.59% 10015200 Total REVENUE ($24,902,066) ($21,790,687) ($21,627,190) ($18,530,884) $3,259,803 -14.96% ** Treasury NET ($24,017,695) ($20,901,063) ($20,737,566) ($17,573,697) $3,327,366 15.92% Total ($20,901,063) **** Finance Net ($30,810,610) ($30,940,494) ($30,776,997) ($20,608,977) $10,331,517 33.39% ***** General Fund Net ($30,810,610) ($30,940,494) ($30,776,997) ($20,608,977) $10,331,517 33.39% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:07:35 PM (spavlak) Page 191  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Finance 15 * Payroll $1,356,719 $1,420,000 $1,420,000 $1,511,196 $91,196 6.42% * Administrative Svcs $85,275 $78,625 $78,625 $83,200 $4,575 5.82% * Contractual Services $5,046 $5,750 $5,750 $6,375 $625 10.87% * Maintenance & Repair $12,289 $22,250 $22,250 $16,535 ($5,715) -25.69% * Rentals $4,447 $6,536 $6,536 $5,542 ($994) -15.21% * Supplies $18,788 $21,940 $21,940 $22,340 $400 1.82% * Utilities $2,864 $2,616 $2,616 $1,680 ($936) -35.78% 10015100 Finance Administration $1,485,428 $1,557,717 $1,557,717 $1,646,868 $89,151 ExpenseCategoryPresentation-CM 1 of 3 4/13/2026 8:51:22 PM (spavlak) Page 192  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $606,075 $627,839 $627,839 $672,786 $44,947 7.16% * Administrative Svcs $43,885 $49,820 $49,820 $52,700 $2,880 5.78% * Contractual Services $211,559 $188,615 $188,615 $208,060 $19,445 10.31% * Maintenance & Repair $6,759 $8,450 $8,450 $8,141 ($309) -3.66% * Rentals $2,959 $3,200 $3,200 $3,200 $0 0.00% * Supplies $13,134 $11,700 $11,700 $12,300 $600 5.13% 10015200 Treasury $884,371 $889,624 $889,624 $957,187 $67,563 **** Finance $2,369,799 $2,447,341 $2,447,341 $2,604,055 $156,714 6.40% ***** General Fund $2,369,799 $2,447,341 $2,447,341 $2,604,055 $156,714 6.40% ExpenseCategoryPresentation-CM 2 of 3 4/13/2026 8:51:22 PM (spavlak) Page 193  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Legal 16 Legal 10016000 10016000 Total EXPENDITURE $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 6.94% 10016000 Total REVENUE ($256,593) ($233,537) ($236,537) ($233,537) $0 0.00% ** Legal NET $898,479 $1,073,909 $1,047,842 $1,164,643 $90,734 8.45% Total $1,073,909 **** Legal Net $898,479 $1,073,909 $1,047,842 $1,164,643 $90,734 8.45% ***** General Fund Net $898,479 $1,073,909 $1,047,842 $1,164,643 $90,734 8.45% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:08:09 PM (spavlak) Page 194  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Legal 16 * Payroll $881,848 $1,028,396 $1,028,396 $1,123,197 $94,801 9.22% * Benefits $0 $600 $0 $0 ($600) -100.00% * Administrative Svcs $20,756 $35,951 $26,951 $35,951 $0 0.00% * Contractual Services $233,019 $200,780 $200,500 $200,500 ($280) -0.14% * Maintenance & Repair $8,936 $28,227 $15,040 $25,040 ($3,187) -11.29% * Supplies $9,725 $13,000 $13,000 $13,000 $0 0.00% * Utilities $480 $492 $492 $492 $0 0.00% 10016000 Legal $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 **** Legal $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 6.94% ***** General Fund $1,155,072 $1,307,446 $1,284,379 $1,398,180 $90,734 6.94% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:54:33 PM (spavlak) Page 195  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Human Resources 17 Human Resources 10017100 10017100 Total EXPENDITURE $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 2.58% 10017100 Total REVENUE ($86,088) ($71,420) ($71,420) ($71,420) $0 0.00% ** Human Resources NET $1,377,550 $1,609,327 $1,612,027 $1,652,677 $43,350 2.69% Total $1,609,327 **** Human Resources Net $1,377,550 $1,609,327 $1,612,027 $1,652,677 $43,350 2.69% ***** General Fund Net $1,377,550 $1,609,327 $1,612,027 $1,652,677 $43,350 2.69% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:08:39 PM (spavlak) Page 196  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Human Resources 17 * Payroll $1,292,027 $1,420,580 $1,420,580 $1,534,658 $114,078 8.03% * Benefits $222 $1,200 $1,200 $500 ($700) -58.33% * Administrative Svcs $77,631 $85,359 $88,009 $64,609 ($20,750) -24.31% * Contractual Services $38,500 $106,800 $106,850 $73,925 ($32,875) -30.78% * Maintenance & Repair $10,842 $18,600 $18,600 $9,000 ($9,600) -51.61% * Rentals $17,214 $18,900 $18,900 $18,900 $0 0.00% * Supplies $21,640 $23,440 $23,440 $18,185 ($5,255) -22.42% * Utilities $3,263 $5,868 $5,868 $4,320 ($1,548) -26.38% 10017100 Human Resources $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 **** Human Resources $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 2.58% ***** General Fund $1,463,638 $1,680,747 $1,683,447 $1,724,097 $43,350 2.58% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 8:55:31 PM (spavlak) Page 197  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Parking 18 Parking Administration 10018100 10018100 Total EXPENDITURE $1,552,503 $1,575,807 $1,597,657 $1,752,990 $177,183 11.24% 10018100 Total REVENUE ($8,105,015) ($7,582,340) ($7,582,340) ($8,546,620) ($964,280) 12.72% ** Parking Administration NET ($6,552,512) ($6,006,533) ($5,984,683) ($6,793,630) ($787,097) -13.10% Total ($6,006,533) Elm Street Garage 10018200 10018200 Total EXPENDITURE $302,345 $327,125 $327,125 $340,321 $13,196 4.03% 10018200 Total REVENUE ($779,334) ($836,320) ($836,320) ($756,700) $79,620 -9.52% ** Elm Street Garage NET ($476,988) ($509,195) ($509,195) ($416,379) $92,816 18.23% Total ($509,195) Spring Street Garage 10018300 10018300 Total EXPENDITURE $925,337 $609,962 $609,962 $623,916 $13,954 2.29% 10018300 Total REVENUE ($1,846,871) ($1,983,564) ($1,983,564) ($1,845,758) $137,806 -6.95% ** Spring Street Garage NET ($921,534) ($1,373,602) ($1,373,602) ($1,221,842) $151,760 11.05% Total ($1,373,602) Temple Street Garage 10018400 10018400 Total EXPENDITURE $59,970 $121,800 $123,615 $123,108 $1,308 1.07% 10018400 Total REVENUE ($1,195,651) ($1,150,000) ($1,150,000) ($1,189,000) ($39,000) 3.39% ** Temple Street Garage NET ($1,135,681) ($1,028,200) ($1,026,385) ($1,065,892) ($37,692) -3.67% Total ($1,028,200) **** Parking Net ($9,086,716) ($8,917,530) ($8,893,865) ($9,497,743) ($580,213) -6.51% ***** General Fund Net ($9,086,716) ($8,917,530) ($8,893,865) ($9,497,743) ($580,213) -6.51% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:09:08 PM (spavlak) Page 198  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Parking 18 * Payroll $1,087,958 $1,104,842 $1,104,842 $1,304,972 $200,130 18.11% * Benefits $5,813 $5,960 $5,960 $5,940 ($20) -0.34% * Administrative Svcs $7,817 $15,610 $15,610 $15,275 ($335) -2.15% * Contractual Services $216,534 $228,477 $236,496 $166,584 ($61,893) -27.09% * Maintenance & Repair $1,200 $3,700 $3,700 $4,900 $1,200 32.43% * Rentals $148,178 $162,980 $162,980 $172,630 $9,650 5.92% * Supplies $37,343 $41,590 $41,665 $69,220 $27,630 66.43% * Minor Capital Items $0 $0 $13,756 $0 $0 --- * Utilities $10,019 $11,208 $11,208 $12,269 $1,061 9.47% * Contributions $1,440 $1,440 $1,440 $1,200 ($240) -16.67% * Capital Outlay $36,202 $0 $0 $0 $0 --- 10018100 Parking Administration $1,552,503 $1,575,807 $1,597,657 $1,752,990 $177,183 ExpenseCategoryPresentation-CM 1 of 5 4/13/2026 8:56:27 PM (spavlak) Page 199  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $207,678 $220,629 $220,629 $222,516 $1,887 0.86% * Benefits $393 $1,100 $1,100 $1,100 $0 0.00% * Contractual Services $39,596 $43,400 $43,400 $46,690 $3,290 7.58% * Maintenance & Repair $32,715 $36,965 $36,965 $44,984 $8,019 21.69% * Supplies $3,384 $4,625 $4,625 $4,625 $0 0.00% * Utilities $18,580 $20,406 $20,406 $20,406 $0 0.00% 10018200 Elm Street Garage $302,345 $327,125 $327,125 $340,321 $13,196 ExpenseCategoryPresentation-CM 2 of 5 4/13/2026 8:56:27 PM (spavlak) Page 200  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $326,044 $342,637 $342,637 $352,460 $9,823 2.87% * Benefits $64 $1,100 $1,100 $1,100 $0 0.00% * Contractual Services $72,685 $77,640 $77,640 $82,407 $4,767 6.14% * Maintenance & Repair $47,085 $54,390 $54,390 $56,754 $2,364 4.35% * Supplies $5,308 $6,300 $6,300 $10,800 $4,500 71.43% * Utilities $56,075 $70,395 $70,395 $70,395 $0 0.00% * Capital Outlay $240,782 $57,500 $57,500 $50,000 ($7,500) -13.04% 10018300 Spring Street Garage $925,337 $609,962 $609,962 $623,916 $13,954 ExpenseCategoryPresentation-CM 3 of 5 4/13/2026 8:56:27 PM (spavlak) Page 201  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Administrative Svcs $20,728 $21,800 $21,800 $23,108 $1,308 6.00% * Maintenance & Repair $13,864 $100,000 $101,815 $100,000 $0 0.00% 10018400 Temple Street Garage $59,970 $121,800 $123,615 $123,108 $1,308 **** Parking $2,840,155 $2,634,694 $2,658,359 $2,840,335 $205,641 7.81% ***** General Fund $2,840,155 $2,634,694 $2,658,359 $2,840,335 $205,641 7.81% ExpenseCategoryPresentation-CM 4 of 5 4/13/2026 8:56:27 PM (spavlak) Page 202  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Housing & Economic Development 19 Economic Development Admin 10019100 10019100 Total EXPENDITURE $926,512 $1,020,107 $991,805 $1,089,131 $69,024 6.77% 10019100 Total REVENUE ($929,143) ($1,020,107) ($991,805) ($1,089,131) ($69,024) 6.77% ** Economic Development Admin NET ($2,631) $0 $0 $0 $0 --- Total $0 Portland Development Corp 10019200 10019200 Total EXPENDITURE $37,749 $42,352 $42,352 $42,352 $0 0.00% 10019200 Total REVENUE ($37,749) ($42,352) ($42,352) ($42,352) $0 0.00% ** Portland Development Corp NET $0 $0 $0 $0 $0 --- Total $0 Housing & Community Dev 10019300 10019300 Total EXPENDITURE $687,944 $834,035 $834,035 $837,552 $3,517 0.42% 10019300 Total REVENUE ($649,066) ($734,035) ($689,113) ($758,066) ($24,031) 3.27% ** Housing & Community Dev NET $38,878 $100,000 $144,922 $79,486 ($20,514) -20.51% Total $100,000 **** Housing & Economic Development Net $36,247 $100,000 $144,922 $79,486 ($20,514) -20.51% ***** General Fund Net $36,247 $100,000 $144,922 $79,486 ($20,514) -20.51% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:09:57 PM (spavlak) Page 203  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Housing & Economic Development 19 * Payroll $679,086 $681,867 $627,250 $704,351 $22,484 3.30% * Benefits $0 $1,560 $1,560 $1,560 $0 0.00% * Administrative Svcs $17,807 $14,065 $11,885 $14,150 $85 0.60% * Contractual Services $24,184 $108,400 $139,135 $155,035 $46,635 43.02% * Maintenance & Repair $436 $3,185 $3,185 $3,185 $0 0.00% * Rentals $927 $1,200 $960 $1,020 ($180) -15.00% * Supplies $2,975 $8,750 $6,750 $8,750 $0 0.00% * Minor Capital Items $0 $0 $0 $0 $0 --- * Utilities $1,097 $1,080 $1,080 $1,080 $0 0.00% * Contributions $200,000 $200,000 $200,000 $200,000 $0 0.00% 10019100 Economic Development Admin $926,512 $1,020,107 $991,805 $1,089,131 $69,024 ExpenseCategoryPresentation-CM 1 of 4 4/13/2026 8:58:23 PM (spavlak) Page 204  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Administrative Svcs $20,167 $20,705 $20,705 $20,705 $0 0.00% * Contractual Services $17,252 $20,897 $20,897 $20,897 $0 0.00% * Supplies $330 $750 $750 $750 $0 0.00% 10019200 Portland Development Corp $37,749 $42,352 $42,352 $42,352 $0 --- ExpenseCategoryPresentation-CM 2 of 4 4/13/2026 8:58:23 PM (spavlak) Page 205  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $649,066 $734,035 $734,035 $758,066 $24,031 3.27% * Contractual Services $38,878 $100,000 $100,000 $79,486 ($20,514) -20.51% 10019300 Housing & Community Dev $687,944 $834,035 $834,035 $837,552 $3,517 100.42% **** Housing & Economic Development $1,652,206 $1,896,494 $1,868,192 $1,969,035 $72,541 3.83% ***** General Fund $1,652,206 $1,896,494 $1,868,192 $1,969,035 $72,541 3.83% ExpenseCategoryPresentation-CM 3 of 4 4/13/2026 8:58:23 PM (spavlak) Page 206  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Police Department 21 Police Administration 10021100 10021100 Total EXPENDITURE $1,572,815 $1,590,363 $1,590,363 $1,754,676 $164,313 10.33% 10021100 Total REVENUE ($451,669) ($253,760) ($253,760) ($403,185) ($149,425) 58.88% ** Police Administration NET $1,121,146 $1,336,603 $1,336,603 $1,351,491 $14,888 1.11% Total $1,336,603 Uniformed Operations Group 10021200 10021200 Total EXPENDITURE $12,896,976 $13,310,915 $13,316,299 $16,506,859 $3,195,944 24.01% 10021200 Total REVENUE ($1,182,630) ($1,183,086) ($1,183,086) ($1,065,765) $117,321 -9.92% ** Uniformed Operations Group NET $11,714,346 $12,127,829 $12,133,213 $15,441,094 $3,313,265 27.32% Total $12,127,829 Bureau Investigative Services 10021300 10021300 Total EXPENDITURE $2,946,654 $3,467,795 $3,467,795 $3,555,853 $88,058 2.54% 10021300 Total REVENUE ($432,865) ($457,000) ($457,000) ($271,466) $185,534 -40.60% ** Bureau Investigative Services NET $2,513,789 $3,010,795 $3,010,795 $3,284,387 $273,592 9.09% Total $3,010,795 Police Operation Support Svcs 10021400 10021400 Total EXPENDITURE $1,556,918 $1,273,309 $1,120,326 $1,462,222 $188,913 14.84% 10021400 Total REVENUE ($48,938) ($78,888) ($78,888) ($72,290) $6,598 -8.36% ** Police Operation Support Svcs NET $1,507,980 $1,194,421 $1,041,438 $1,389,932 $195,511 16.37% Total $1,194,421 Jetport Security 10021800 10021800 Total EXPENDITURE $693,102 $703,876 $703,876 $814,022 $110,146 15.65% 10021800 Total REVENUE ($679,355) ($703,876) ($703,876) ($814,022) ($110,146) 15.65% ** Jetport Security NET $13,747 $0 $0 $0 $0 --- Total $0 **** Police Department Net $16,871,007 $17,669,648 $17,522,049 $21,466,904 $3,797,256 21.49% ***** General Fund Net $16,871,007 $17,669,648 $17,522,049 $21,466,904 $3,797,256 21.49% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:10:41 PM (spavlak) Page 207  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Police Department 21 * Payroll $1,531,568 $1,539,475 $1,539,475 $1,608,952 $69,477 4.51% * Benefits $8,181 $9,040 $9,040 $13,100 $4,060 44.91% * Administrative Svcs $22,830 $31,000 $31,000 $125,050 $94,050 303.39% * Contractual Services $0 $0 $0 $0 $0 --- * Maintenance & Repair $3,217 $3,400 $3,400 $3,674 $274 8.06% * Rentals $1,439 $2,508 $2,508 $1,600 ($908) -36.20% * Supplies $3,974 $2,300 $2,300 $2,300 $0 0.00% * Utilities $1,606 $2,640 $2,640 $0 ($2,640) -100.00% 10021100 Police Administration $1,572,815 $1,590,363 $1,590,363 $1,754,676 $164,313 ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:00:00 PM (spavlak) Page 208  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $11,714,352 $12,033,122 $12,033,122 $14,432,937 $2,399,815 19.94% * Benefits $289,243 $308,535 $308,535 $315,335 $6,800 2.20% * Administrative Svcs $23,583 $54,110 $54,110 $62,160 $8,050 14.88% * Contractual Services $223,479 $432,673 $434,221 $984,059 $551,386 127.44% * Maintenance & Repair $75,977 $98,808 $102,645 $94,808 ($4,000) -4.05% * Rentals $6,763 $7,936 $7,936 $7,936 $0 0.00% * Supplies $349,553 $279,827 $279,827 $490,620 $210,793 75.33% * Utilities $29,322 $95,904 $95,904 $119,004 $23,100 24.09% * Capital Outlay $100,176 $0 $0 $0 $0 --- 10021200 Uniformed Operations Group $12,896,976 $13,310,915 $13,316,299 $16,506,859 $3,195,944 ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:00:00 PM (spavlak) Page 209  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $2,814,561 $3,310,179 $3,310,179 $3,393,237 $83,058 2.51% * Benefits $105,554 $120,400 $120,400 $120,400 $0 0.00% * Administrative Svcs $2,163 $1,000 $1,000 $5,000 $4,000 400.00% * Contractual Services $5,180 $8,000 $8,000 $5,000 ($3,000) -37.50% * Maintenance & Repair $0 $2,000 $2,000 $5,000 $3,000 150.00% * Rentals $1,243 $1,916 $1,916 $1,916 $0 0.00% * Supplies $14,585 $14,400 $14,400 $15,400 $1,000 6.94% * Utilities $3,367 $9,900 $9,900 $9,900 $0 0.00% 10021300 Bureau Investigative Services $2,946,654 $3,467,795 $3,467,795 $3,555,853 $88,058 ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:00:00 PM (spavlak) Page 210  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $873,076 $866,865 $866,865 $1,016,422 $149,557 17.25% * Benefits $17,903 $21,500 $21,500 $21,500 $0 0.00% * Administrative Svcs $152,090 $192,585 $192,585 $151,835 ($40,750) -21.16% * Contractual Services $8,832 $8,500 $8,500 $12,250 $3,750 44.12% * Maintenance & Repair $120,161 $115,972 $115,972 $184,133 $68,161 58.77% * Rentals $3,789 $4,140 $4,140 $4,140 $0 0.00% * Supplies $213,656 $61,947 ($91,036) $68,222 $6,275 10.13% * Utilities $2,337 $1,800 $1,800 $3,720 $1,920 106.67% * Capital Outlay $165,074 $0 $0 $0 $0 --- 10021400 Police Operation Support Svcs $1,556,918 $1,273,309 $1,120,326 $1,462,222 $188,913 ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:00:00 PM (spavlak) Page 211  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $660,076 $651,491 $651,491 $751,857 $100,366 15.41% * Benefits $7,141 $22,485 $22,485 $22,485 $0 0.00% * Administrative Svcs $840 $3,000 $3,000 $0 ($3,000) -100.00% * Contractual Services $13,411 $15,000 $15,000 $21,000 $6,000 40.00% * Maintenance & Repair $0 $0 $0 $0 $0 --- * Rentals $448 $900 $900 $680 ($220) -24.44% * Supplies $11,186 $11,000 $11,000 $18,000 $7,000 63.64% * Minor Capital Items $0 $0 $0 $0 $0 --- 10021800 Jetport Security $693,102 $703,876 $703,876 $814,022 $110,146 **** Police Department $19,666,464 $20,346,258 $20,198,659 $24,093,632 $3,747,374 18.42% ***** General Fund $19,666,464 $20,346,258 $20,198,659 $24,093,632 $3,747,374 18.42% ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:00:00 PM (spavlak) Page 212  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Fire Department 22 Fire Administration 10022100 10022100 Total EXPENDITURE $1,138,286 $1,175,147 $1,156,618 $1,085,905 ($89,242) -7.59% 10022100 Total REVENUE ($107,907) ($127,421) ($127,421) ($100,884) $26,537 -20.83% ** Fire Administration NET $1,030,379 $1,047,726 $1,029,197 $985,021 ($62,705) -5.98% Total $1,047,726 Fire Code Enforce & Comm Svcs 10022200 10022200 Total EXPENDITURE $408,613 $405,844 $413,846 $350,957 ($54,887) -13.52% 10022200 Total REVENUE ($68,561) ($89,056) $70,000 ($416,516) ($327,460) 367.70% ** Fire Code Enforce & Comm Svcs NET $340,052 $316,788 $483,846 ($65,559) ($382,347) -120.69% Total $316,788 Fire Field Operations 10022300 10022300 Total EXPENDITURE $18,217,222 $18,742,973 $18,819,755 $19,903,641 $1,160,668 6.19% 10022300 Total REVENUE ($3,295,554) ($4,248,803) ($3,735,000) ($4,357,585) ($108,782) 2.56% ** Fire Field Operations NET $14,921,668 $14,494,170 $15,084,755 $15,546,056 $1,051,886 7.26% Total $14,494,170 Fire Operation Support Svcs 10022400 10022400 Total EXPENDITURE $1,075,423 $1,156,546 $1,097,014 $1,117,399 ($39,147) -3.38% 10022400 Total REVENUE ($166,067) ($235,160) ($160,000) ($176,500) $58,660 -24.94% ** Fire Operation Support Svcs NET $909,356 $921,386 $937,014 $940,899 $19,513 2.12% Total $921,386 Air Rescue Station 10022800 10022800 Total EXPENDITURE $1,695,122 $1,726,759 $1,618,008 $1,788,125 $61,366 3.55% 10022800 Total REVENUE ($1,695,122) ($1,726,759) ($1,726,759) ($1,788,125) ($61,366) 3.55% ** Air Rescue Station NET $0 $0 ($108,751) $0 $0 --- Total $0 **** Fire Department Net $17,201,456 $16,780,070 $17,426,061 $17,406,417 $626,347 3.73% ***** General Fund Net $17,201,456 $16,780,070 $17,426,061 $17,406,417 $626,347 3.73% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:11:14 PM (spavlak) Page 213  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Fire Department 22 * Payroll $1,032,084 $1,103,429 $1,081,420 $1,017,582 ($85,847) -7.78% * Benefits $6,362 $4,600 $5,500 $5,250 $650 14.13% * Administrative Svcs $17,365 $18,688 $15,300 $12,776 ($5,912) -31.64% * Contractual Services $5,844 $3,350 $3,350 $2,850 ($500) -14.93% * Maintenance & Repair $673 $0 $0 $1,000 $1,000 --- * Rentals $10,794 $12,108 $11,548 $11,844 ($264) -2.18% * Supplies $63,152 $30,800 $37,300 $32,131 $1,331 4.32% * Utilities $2,011 $2,172 $2,200 $2,472 $300 13.81% 10022100 Fire Administration $1,138,286 $1,175,147 $1,156,618 $1,085,905 ($89,242) ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:04:10 PM (spavlak) Page 214  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $377,392 $381,644 $388,590 $329,668 ($51,976) -13.62% * Benefits $75 $75 $75 $2,475 $2,400 3200.00% * Administrative Svcs $12,112 $9,273 $9,273 $6,922 ($2,351) -25.35% * Contractual Services $1,822 $2,000 $2,000 $1,700 ($300) -15.00% * Maintenance & Repair $337 $0 $337 $600 $600 --- * Supplies $13,278 $8,400 $9,119 $5,500 ($2,900) -34.52% * Utilities $3,597 $4,452 $4,452 $4,092 ($360) -8.09% 10022200 Fire Code Enforce & Comm Svcs $408,613 $405,844 $413,846 $350,957 ($54,887) ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:04:10 PM (spavlak) Page 215  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $16,659,338 $17,284,756 $17,308,656 $18,372,103 $1,087,347 6.29% * Benefits $416,912 $306,682 $311,225 $169,425 ($137,257) -44.76% * Administrative Svcs $303,305 $265,816 $232,441 $265,665 ($151) -0.06% * Contractual Services $84,290 $101,812 $102,157 $94,867 ($6,945) -6.82% * Maintenance & Repair $254,288 $347,083 $438,392 $375,981 $28,898 8.33% * Supplies $465,857 $402,324 $392,384 $440,100 $37,776 9.39% * Utilities $33,232 $34,500 $34,500 $34,500 $0 0.00% * Capital Outlay $0 $0 $0 $151,000 $151,000 --- 10022300 Fire Field Operations $18,217,222 $18,742,973 $18,819,755 $19,903,641 $1,160,668 ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:04:10 PM (spavlak) Page 216  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $15,708 $12,000 $12,000 $6,000 ($6,000) -50.00% * Maintenance & Repair $309,480 $367,601 $318,500 $335,595 ($32,006) -8.71% * Rentals $483,290 $509,480 $509,480 $542,339 $32,859 6.45% * Supplies $72,320 $67,500 $69,500 $48,500 ($19,000) -28.15% * Utilities $183,824 $199,965 $187,534 $184,965 ($15,000) -7.50% 10022400 Fire Operation Support Svcs $1,075,423 $1,156,546 $1,097,014 $1,117,399 ($39,147) ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:04:10 PM (spavlak) Page 217  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,380,405 $1,393,560 $1,325,000 $1,518,864 $125,304 8.99% * Benefits $14,051 $27,800 $13,975 $28,475 $675 2.43% * Administrative Svcs $42,158 $58,600 $35,000 $53,500 ($5,100) -8.70% * Contractual Services $46,761 $3,342 $2,457 $3,402 $60 1.80% * Maintenance & Repair $98,943 $79,990 $91,000 $96,250 $16,260 20.33% * Supplies $69,546 $64,311 $54,700 $65,814 $1,503 2.34% * Minor Capital Items $12,677 $90,000 $85,000 $10,000 ($80,000) -88.89% * Utilities $10,584 $9,156 $10,876 $11,820 $2,664 29.10% 10022800 Air Rescue Station $1,695,122 $1,726,759 $1,618,008 $1,788,125 $61,366 **** Fire Department $22,534,666 $23,207,269 $23,105,241 $24,246,027 $1,038,758 4.48% ***** General Fund $22,534,666 $23,207,269 $23,105,241 $24,246,027 $1,038,758 4.48% ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:04:10 PM (spavlak) Page 218  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Dispatch Services 23 Dispatch Services 10023500 10023500 Total EXPENDITURE $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 6.83% 10023500 Total REVENUE ($1,623,710) ($2,100,916) ($2,100,916) ($2,207,605) ($106,689) 5.08% ** Dispatch Services NET $2,169,507 $2,484,560 $2,342,221 $2,690,901 $206,341 8.30% Total $2,484,560 **** Dispatch Services Net $2,169,507 $2,484,560 $2,342,221 $2,690,901 $206,341 8.30% ***** General Fund Net $2,169,507 $2,484,560 $2,342,221 $2,690,901 $206,341 8.30% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:11:39 PM (spavlak) Page 219  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Dispatch Services 23 * Payroll $3,032,737 $3,603,025 $3,603,025 $3,744,104 $141,079 3.92% * Benefits $49,998 $18,800 $18,800 $18,400 ($400) -2.13% * Administrative Svcs $18,800 $106,350 $100,298 $106,450 $100 0.09% * Contractual Services $558,035 $625,400 $483,061 $745,500 $120,100 19.20% * Maintenance & Repair $26,875 $23,030 $29,082 $26,700 $3,670 15.94% * Rentals $789 $1,170 $1,170 $1,000 ($170) -14.53% * Supplies $26,396 $25,000 $25,000 $37,500 $12,500 50.00% * Minor Capital Items $30,239 $20,000 $20,000 $28,340 $8,340 41.70% * Utilities $15,026 $162,701 $162,701 $190,512 $27,811 17.09% 10023500 Dispatch Services $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 **** Dispatch Services $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 6.83% ***** General Fund $3,793,217 $4,585,476 $4,443,137 $4,898,506 $313,030 6.83% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:05:16 PM (spavlak) Page 220  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Dept of Planning & Development 24 Planning & Development Admin 10024100 10024100 Total EXPENDITURE $247,435 $259,723 $259,723 $236,425 ($23,298) -8.97% 10024100 Total REVENUE ($30,000) ($30,000) ($30,000) ($30,000) $0 0.00% ** Planning & Development Admin NET $217,435 $229,723 $229,723 $206,425 ($23,298) -10.14% Total $229,723 Planning 10024200 10024200 Total EXPENDITURE $1,332,176 $1,498,170 $1,514,731 $1,555,728 $57,558 3.84% 10024200 Total REVENUE ($958,734) ($667,769) ($667,769) ($621,128) $46,641 -6.98% ** Planning NET $373,443 $830,401 $846,962 $934,600 $104,199 12.55% Total $830,401 **** Dept of Planning & Development Net $590,878 $1,060,124 $1,076,685 $1,141,025 $80,901 7.63% ***** General Fund Net $590,878 $1,060,124 $1,076,685 $1,141,025 $80,901 7.63% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:12:03 PM (spavlak) Page 221  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Dept of Planning & Development 24 * Payroll $235,546 $248,873 $248,873 $227,068 ($21,805) -8.76% * Benefits $1,166 $600 $600 $600 $0 0.00% * Administrative Svcs $6,456 $6,500 $6,500 $5,000 ($1,500) -23.08% * Contractual Services $74 $250 $250 $250 $0 0.00% * Maintenance & Repair $1,839 $2,000 $2,000 $2,507 $507 25.35% * Supplies $2,354 $1,500 $1,500 $1,000 ($500) -33.33% 10024100 Planning & Development Admin $247,435 $259,723 $259,723 $236,425 ($23,298) ExpenseCategoryPresentation-CM 1 of 3 4/13/2026 9:06:18 PM (spavlak) Page 222  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,055,667 $1,163,999 $1,163,999 $1,319,946 $155,947 13.40% * Benefits $626 $950 $950 $950 $0 0.00% * Administrative Svcs $17,577 $15,850 $22,825 $18,000 $2,150 13.56% * Contractual Services $171,493 $252,300 $259,473 $156,500 ($95,800) -37.97% * Maintenance & Repair $43,610 $44,875 $44,875 $45,472 $597 1.33% * Rentals $8,419 $8,640 $8,640 $8,640 $0 0.00% * Supplies $16,229 $10,500 $12,913 $5,500 ($5,000) -47.62% * Utilities $718 $1,056 $1,056 $720 ($336) -31.82% 10024200 Planning $1,332,176 $1,498,170 $1,514,731 $1,555,728 $57,558 **** Dept of Planning & Development $1,579,612 $1,757,893 $1,774,454 $1,792,153 $34,260 1.95% ***** General Fund $1,579,612 $1,757,893 $1,774,454 $1,792,153 $34,260 1.95% ExpenseCategoryPresentation-CM 2 of 3 4/13/2026 9:06:18 PM (spavlak) Page 223  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Permitting & Inspections 25 Permitting & Inspections Admin 10025100 10025100 Total EXPENDITURE $225,757 $236,112 $236,112 $252,031 $15,919 6.74% ** Permitting & Inspections Admin NET $225,757 $236,112 $236,112 $252,031 $15,919 6.74% Total $236,112 Inspections 10025200 10025200 Total EXPENDITURE $1,530,111 $1,669,548 $1,669,570 $1,741,444 $71,896 4.31% 10025200 Total REVENUE ($8,507,795) ($3,919,700) ($3,589,500) ($4,445,700) ($526,000) 13.42% ** Inspections NET ($6,977,684) ($2,250,152) ($1,919,930) ($2,704,256) ($454,104) -20.18% Total ($2,250,152) Housing Safety 10025300 10025300 Total EXPENDITURE $914,893 $1,080,755 $1,053,738 $1,106,230 $25,475 2.36% 10025300 Total REVENUE ($1,213,605) ($1,118,885) ($1,088,600) ($1,160,000) ($41,115) 3.67% ** Housing Safety NET ($298,712) ($38,130) ($34,862) ($53,770) ($15,640) -41.02% Total ($38,130) Business Licensing 10025400 10025400 Total EXPENDITURE $384,073 $419,516 $423,016 $438,783 $19,267 4.59% 10025400 Total REVENUE ($1,861,385) ($1,676,349) ($1,674,149) ($1,707,211) ($30,862) 1.84% ** Business Licensing NET ($1,477,312) ($1,256,833) ($1,251,133) ($1,268,428) ($11,595) -0.92% Total ($1,256,833) **** Permitting & Inspections Net ($8,527,950) ($3,309,003) ($2,969,813) ($3,774,423) ($465,420) -14.07% ***** General Fund Net ($8,527,950) ($3,309,003) ($2,969,813) ($3,774,423) ($465,420) -14.07% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:12:32 PM (spavlak) Page 224  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Permitting & Inspections 25 * Payroll $219,673 $230,192 $230,192 $242,671 $12,479 5.42% * Benefits $0 $0 $0 $600 $600 --- * Administrative Svcs $770 $2,200 $2,200 $3,200 $1,000 45.45% * Contractual Services $0 $200 $200 $200 $0 0.00% * Maintenance & Repair $552 $360 $360 $860 $500 138.89% * Supplies $4,284 $2,500 $2,500 $4,500 $2,000 80.00% * Utilities $478 $660 $660 $0 ($660) -100.00% 10025100 Permitting & Inspections Admin $225,757 $236,112 $236,112 $252,031 $15,919 ExpenseCategoryPresentation-CM 1 of 5 4/13/2026 9:08:05 PM (spavlak) Page 225  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,470,131 $1,593,698 $1,593,698 $1,647,064 $53,366 3.35% * Benefits $2,170 $5,850 $5,850 $5,850 $0 0.00% * Administrative Svcs $16,218 $24,650 $24,650 $26,575 $1,925 7.81% * Contractual Services $10,258 $17,500 $17,500 $18,500 $1,000 5.71% * Maintenance & Repair $6,670 $6,490 $6,512 $9,315 $2,825 43.53% * Rentals $923 $1,800 $1,800 $1,800 $0 0.00% * Supplies $20,409 $15,660 $15,660 $27,660 $12,000 76.63% * Utilities $3,332 $3,900 $3,900 $4,680 $780 20.00% 10025200 Inspections $1,530,111 $1,669,548 $1,669,570 $1,741,444 $71,896 ExpenseCategoryPresentation-CM 2 of 5 4/13/2026 9:08:05 PM (spavlak) Page 226  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $842,696 $975,553 $975,553 $1,018,170 $42,617 4.37% * Benefits $4,304 $5,650 $5,650 $6,000 $350 6.19% * Administrative Svcs $7,621 $11,975 $11,975 $23,100 $11,125 92.90% * Contractual Services $50,423 $59,065 $32,065 $42,500 ($16,565) -28.05% * Maintenance & Repair $815 $2,317 $2,300 $1,640 ($677) -29.22% * Rentals $439 $540 $540 $540 $0 0.00% * Supplies $7,571 $24,875 $24,875 $13,800 ($11,075) -44.52% * Utilities $1,023 $780 $780 $480 ($300) -38.46% 10025300 Housing Safety $914,893 $1,080,755 $1,053,738 $1,106,230 $25,475 ExpenseCategoryPresentation-CM 3 of 5 4/13/2026 9:08:05 PM (spavlak) Page 227  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $350,770 $369,222 $372,722 $387,764 $18,542 5.02% * Benefits $1,613 $2,850 $2,850 $3,450 $600 21.05% * Administrative Svcs $1,103 $1,675 $1,675 $2,525 $850 50.75% * Contractual Services $17,317 $27,300 $27,300 $30,000 $2,700 9.89% * Maintenance & Repair $1,450 $945 $945 $600 ($345) -36.51% * Rentals $1,391 $2,064 $2,064 $2,064 $0 0.00% * Supplies $9,616 $14,800 $14,800 $10,700 ($4,100) -27.70% * Utilities $815 $660 $660 $1,680 $1,020 154.55% 10025400 Business Licensing $384,073 $419,516 $423,016 $438,783 $19,267 **** Permitting & Inspections $3,054,834 $3,405,931 $3,382,436 $3,538,488 $132,557 3.89% ***** General Fund $3,054,834 $3,405,931 $3,382,436 $3,538,488 $132,557 3.89% ExpenseCategoryPresentation-CM 4 of 5 4/13/2026 9:08:05 PM (spavlak) Page 228  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Information Technology 29 * Payroll $1,598,376 $1,707,125 $1,634,022 $1,774,637 $67,512 3.95% * Benefits $2,257 $4,200 $3,126 $5,650 $1,450 34.52% * Administrative Svcs $12,902 $23,000 $23,518 $29,580 $6,580 28.61% * Contractual Services $174,659 $74,761 $118,419 $84,206 $9,445 12.63% * Maintenance & Repair $1,131,845 $1,228,159 $1,339,029 $1,195,499 ($32,660) -2.66% * Rentals $317 $0 $0 $0 $0 --- * Supplies $41,008 $42,500 $42,500 $44,000 $1,500 3.53% * Utilities $247,073 $286,116 $259,035 $290,544 $4,428 1.55% * Capital Outlay $186,519 $0 $0 $0 $0 --- 10029100 Information Technology $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 **** Information Technology $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 1.73% ***** General Fund $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 1.73% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:10:54 PM (spavlak) Page 229  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Information Technology 29 Information Technology 10029100 10029100 Total EXPENDITURE $3,417,854 $3,365,861 $3,419,648 $3,424,116 $58,255 1.73% 10029100 Total REVENUE ($363,679) ($359,568) ($376,059) ($394,862) ($35,294) 9.82% ** Information Technology NET $3,054,175 $3,006,293 $3,043,589 $3,029,254 $22,961 0.76% Total $3,006,293 **** Information Technology Net $3,054,175 $3,006,293 $3,043,589 $3,029,254 $22,961 0.76% ***** General Fund Net $3,054,175 $3,006,293 $3,043,589 $3,029,254 $22,961 0.76% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:14:24 PM (spavlak) Page 230  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Public Works 31 Public Works Administration 10031100 10031100 Total EXPENDITURE $745,119 $772,751 $772,751 $1,037,656 $264,905 34.28% 10031100 Total REVENUE ($337,064) ($387,128) ($387,128) ($492,723) ($105,595) 27.28% ** Public Works Administration NET $408,055 $385,623 $385,623 $544,933 $159,310 41.31% Total $385,623 PW Operations 10031202 Total EXPENDITURE $2,131,548 $2,205,898 $2,212,881 $2,301,740 $95,842 4.34% 10031202 Total REVENUE ($1,119) ($1,000) ($1,000) ($41,000) ($40,000) 4000.00% ** Districting NET $2,130,429 $2,204,898 $2,211,881 $2,260,740 $55,842 2.53% 10031203 Total EXPENDITURE $3,639,282 $3,346,490 $3,702,628 $3,391,456 $44,966 1.34% 10031203 Total REVENUE ($2,783,134) ($2,781,244) ($2,781,244) ($2,829,954) ($48,710) 1.75% ** Solid Waste NET $856,148 $565,246 $921,384 $561,502 ($3,744) -0.66% 10031204 Total EXPENDITURE $229,227 $239,267 $239,267 $253,797 $14,530 6.07% 10031204 Total REVENUE ($81,913) ($85,410) ($85,410) ($92,212) ($6,802) 7.96% ** Communications NET $147,314 $153,857 $153,857 $161,585 $7,728 5.02% 10031205 Total EXPENDITURE $554,168 $652,865 $652,865 $692,212 $39,347 6.03% 10031205 Total REVENUE ($491,650) ($659,465) ($659,465) ($759,792) ($100,327) 15.21% ** Portland Downtown District NET $62,518 ($6,600) ($6,600) ($67,580) ($60,980) -923.94% 10031206 Total EXPENDITURE $1,719,977 $1,646,072 $1,646,072 $1,928,013 $281,941 17.13% 10031206 Total REVENUE ($21,509) ($23,900) ($23,900) ($36,400) ($12,500) 52.30% ** Winter Operations NET $1,698,468 $1,622,172 $1,622,172 $1,891,613 $269,441 16.61% 10031207 Total EXPENDITURE $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 4.00% ** Island Services NET $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 4.00% 10031208 Total EXPENDITURE $1,989,620 $2,040,752 $2,166,614 $2,413,749 $372,997 18.28% 10031208 Total REVENUE ($1,497) ($198,650) ($198,650) ($312,650) ($114,000) 57.39% ** Traffic & Transportation Ops NET $1,988,123 $1,842,102 $1,967,964 $2,101,099 $258,997 14.06% Total $7,549,492 *** PW Operations $8,018,107 $7,549,492 $8,140,102 $8,123,476 $573,984 7.60% PW Engineering Division 10031302 Total EXPENDITURE $478,403 $560,448 $560,448 $566,371 $5,923 1.06% 10031302 Total REVENUE ($947,812) ($1,401,530) ($1,401,530) ($1,640,620) ($239,090) 17.06% BudgetBookPresentation-CM 1 of 3 4/13/2026 5:14:55 PM (spavlak) Page 231  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 ** Transportation Engineering NET ($469,408) ($841,082) ($841,082) ($1,074,249) ($233,167) -27.72% 10031303 Total EXPENDITURE $1,393,813 $1,601,497 $1,601,497 $1,642,611 $41,114 2.57% 10031303 Total REVENUE ($1,091,724) ($917,726) ($917,726) ($1,140,835) ($223,109) 24.31% ** Engineering NET $302,090 $683,771 $683,771 $501,776 ($181,995) -26.62% Total ($157,311) *** PW Engineering Division ($167,318) ($157,311) ($157,311) ($572,473) ($415,162) -263.91% Fleet Services 10031400 10031400 Total EXPENDITURE $4,694,817 $4,640,319 $4,648,722 $4,781,930 $141,611 3.05% 10031400 Total REVENUE ($323,373) ($269,988) ($269,988) ($269,988) $0 0.00% ** Fleet Services NET $4,371,444 $4,370,331 $4,378,734 $4,511,942 $141,611 3.24% Total $4,370,331 **** Public Works Net $12,630,289 $12,148,135 $12,747,148 $12,607,878 $459,743 3.78% ***** General Fund Net $12,630,289 $12,148,135 $12,747,148 $12,607,878 $459,743 3.78% BudgetBookPresentation-CM 2 of 3 4/13/2026 5:14:55 PM (spavlak) Page 232  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Public Works 31 * Payroll $691,432 $704,561 $704,561 $961,121 $256,560 36.41% * Benefits $1,641 $1,600 $1,600 $2,200 $600 37.50% * Administrative Svcs $8,121 $11,565 $11,565 $12,485 $920 7.96% * Contractual Services $1,883 $4,290 $4,290 $4,290 $0 0.00% * Maintenance & Repair $30,404 $34,765 $34,765 $36,640 $1,875 5.39% * Rentals $1,590 $1,440 $1,440 $1,440 $0 0.00% * Supplies $9,260 $13,150 $13,150 $18,100 $4,950 37.64% * Utilities $789 $1,380 $1,380 $1,380 $0 0.00% 10031100 Public Works Administration $745,119 $772,751 $772,751 $1,037,656 $264,905 ExpenseCategoryPresentation-CM 1 of 12 4/13/2026 9:12:55 PM (spavlak) Page 233  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,874,491 $1,945,207 $1,945,207 $2,022,463 $77,256 3.97% * Benefits $23,080 $11,110 $11,110 $16,460 $5,350 48.15% * Administrative Svcs $1,335 $9,850 $9,850 $12,250 $2,400 24.37% * Contractual Services $63,207 $62,206 $69,189 $59,295 ($2,911) -4.68% * Maintenance & Repair $2,149 $3,100 $3,100 $3,100 $0 0.00% * Rentals $9,232 $14,500 $14,500 $14,500 $0 0.00% * Supplies $154,236 $155,725 $155,725 $169,472 $13,747 8.83% * Utilities $3,817 $4,200 $4,200 $4,200 $0 0.00% 10031202 Districting $2,131,548 $2,205,898 $2,212,881 $2,301,740 $95,842 ExpenseCategoryPresentation-CM 2 of 12 4/13/2026 9:12:55 PM (spavlak) Page 234  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,266,863 $1,392,241 $1,392,241 $1,462,032 $69,791 5.01% * Benefits $40,653 $15,200 $15,200 $17,050 $1,850 12.17% * Administrative Svcs $6,204 $6,679 $6,679 $8,179 $1,500 22.46% * Contractual Services $2,213,246 $1,831,890 $2,167,151 $1,788,265 ($43,625) -2.38% * Maintenance & Repair $5,209 $7,260 $11,237 $14,160 $6,900 95.04% * Rentals $3,426 $0 $0 $0 $0 --- * Supplies $20,124 $18,320 $35,220 $24,370 $6,050 33.02% * Minor Capital Items $14,950 $0 $0 $0 $0 --- * Utilities $1,931 $2,400 $2,400 $2,400 $0 0.00% * Capital Outlay $0 $72,500 $72,500 $75,000 $2,500 3.45% 10031203 Solid Waste $3,639,282 $3,346,490 $3,702,628 $3,391,456 $44,966 ExpenseCategoryPresentation-CM 3 of 12 4/13/2026 9:12:55 PM (spavlak) Page 235  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $213,754 $218,130 $218,130 $226,860 $8,730 4.00% * Benefits $737 $1,125 $1,125 $1,125 $0 0.00% * Administrative Svcs $100 $100 $100 $100 $0 0.00% * Contractual Services $9,180 $8,000 $8,000 $8,000 $0 0.00% * Maintenance & Repair $0 $500 $500 $500 $0 0.00% * Rentals $932 $1,340 $1,340 $1,340 $0 0.00% * Supplies $4,524 $7,300 $7,300 $13,100 $5,800 79.45% * Utilities $0 $2,772 $2,772 $2,772 $0 0.00% 10031204 Communications $229,227 $239,267 $239,267 $253,797 $14,530 ExpenseCategoryPresentation-CM 4 of 12 4/13/2026 9:12:55 PM (spavlak) Page 236  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $496,375 $587,615 $587,615 $620,242 $32,627 5.55% * Benefits $5,145 $3,450 $3,450 $5,100 $1,650 47.83% * Administrative Svcs $100 $400 $400 $400 $0 0.00% * Contractual Services $33,930 $39,840 $39,840 $39,840 $0 0.00% * Maintenance & Repair $0 $300 $300 $570 $270 90.00% * Rentals $433 $360 $360 $360 $0 0.00% * Supplies $16,767 $18,900 $18,900 $23,700 $4,800 25.40% * Minor Capital Items $827 $0 $0 $0 $0 --- * Utilities $592 $2,000 $2,000 $2,000 $0 0.00% 10031205 Portland Downtown District $554,168 $652,865 $652,865 $692,212 $39,347 ExpenseCategoryPresentation-CM 5 of 12 4/13/2026 9:12:55 PM (spavlak) Page 237  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $484,920 $506,631 $506,631 $609,652 $103,021 20.33% * Administrative Svcs $4,124 $5,750 $5,750 $8,000 $2,250 39.13% * Contractual Services $32,394 $34,265 $34,265 $39,265 $5,000 14.59% * Maintenance & Repair $1,731 $5,000 $5,000 $7,500 $2,500 50.00% * Rentals $436,094 $550,590 $550,590 $609,550 $58,960 10.71% * Supplies $748,732 $542,600 $542,600 $652,810 $110,210 20.31% * Utilities $0 $1,236 $1,236 $1,236 $0 0.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10031206 Winter Operations $1,719,977 $1,646,072 $1,646,072 $1,928,013 $281,941 ExpenseCategoryPresentation-CM 6 of 12 4/13/2026 9:12:55 PM (spavlak) Page 238  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $677,665 $726,342 $726,342 $759,342 $33,000 4.54% * Benefits $3,295 $6,495 $6,495 $6,495 $0 0.00% * Administrative Svcs $342 $2,200 $2,200 $2,200 $0 0.00% * Contractual Services $355,722 $323,370 $394,281 $345,470 $22,100 6.83% * Maintenance & Repair $2,789 $7,500 $7,500 $7,500 $0 0.00% * Rentals $13,707 $9,750 $9,750 $9,750 $0 0.00% * Supplies $43,667 $59,300 $90,017 $70,900 $11,600 19.56% * Minor Capital Items $23,824 $20,000 $20,000 $0 ($20,000) -100.00% * Utilities $14,097 $12,860 $12,860 $12,860 $0 0.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10031207 Island Services $1,135,107 $1,167,817 $1,269,445 $1,214,517 $46,700 ExpenseCategoryPresentation-CM 7 of 12 4/13/2026 9:12:55 PM (spavlak) Page 239  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $776,024 $781,505 $781,505 $865,307 $83,802 10.72% * Benefits $5,772 $4,870 $4,910 $5,830 $960 19.71% * Administrative Svcs $5,939 $9,105 $9,105 $13,990 $4,885 53.65% * Contractual Services $458,970 $532,280 $637,180 $673,010 $140,730 26.44% * Maintenance & Repair $129,451 $196,087 $214,212 $287,187 $91,100 46.46% * Rentals $80 $780 $780 $780 $0 0.00% * Supplies $255,470 $234,906 $237,704 $261,426 $26,520 11.29% * Minor Capital Items $16,508 $50,575 $50,575 $50,575 $0 0.00% * Utilities $296,946 $230,644 $230,644 $255,644 $25,000 10.84% * Capital Outlay $21,320 $0 $0 $0 $0 --- 10031208 Traffic & Transportation Ops $1,989,620 $2,040,752 $2,166,614 $2,413,749 $372,997 ExpenseCategoryPresentation-CM 8 of 12 4/13/2026 9:12:55 PM (spavlak) Page 240  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $434,118 $491,688 $491,688 $515,571 $23,883 4.86% * Benefits $2,180 $3,160 $3,160 $3,160 $0 0.00% * Administrative Svcs $6,321 $14,360 $14,360 $14,750 $390 2.72% * Contractual Services $5,829 $15,850 $15,850 $16,300 $450 2.84% * Maintenance & Repair $19,527 $23,000 $23,000 $5,000 ($18,000) -78.26% * Rentals $442 $0 $0 $0 $0 --- * Supplies $9,507 $11,850 $11,850 $11,050 ($800) -6.75% * Utilities $480 $540 $540 $540 $0 0.00% 10031302 Transportation Engineering $478,403 $560,448 $560,448 $566,371 $5,923 ExpenseCategoryPresentation-CM 9 of 12 4/13/2026 9:12:55 PM (spavlak) Page 241  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,341,416 $1,525,383 $1,525,383 $1,566,937 $41,554 2.72% * Benefits $2,858 $3,180 $3,180 $3,180 $0 0.00% * Administrative Svcs $10,763 $15,760 $15,760 $15,520 ($240) -1.52% * Contractual Services $17,936 $28,300 $28,300 $21,300 ($7,000) -24.73% * Maintenance & Repair $2,286 $5,650 $5,650 $14,150 $8,500 150.44% * Rentals $913 $780 $780 $780 $0 0.00% * Supplies $15,429 $20,200 $20,200 $18,500 ($1,700) -8.42% * Utilities $2,212 $2,244 $2,244 $2,244 $0 0.00% 10031303 Engineering $1,393,813 $1,601,497 $1,601,497 $1,642,611 $41,114 ExpenseCategoryPresentation-CM 10 of 12 4/13/2026 9:12:55 PM (spavlak) Page 242  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,941,529 $2,157,051 $2,157,051 $2,170,550 $13,499 0.63% * Benefits $30,571 $31,800 $31,850 $31,800 $0 0.00% * Administrative Svcs $20,905 $36,850 $35,156 $39,850 $3,000 8.14% * Contractual Services $1,713 $2,555 $2,555 $2,555 $0 0.00% * Maintenance & Repair $1,402,272 $1,409,388 $1,417,436 $1,452,100 $42,712 3.03% * Rentals $16,109 $11,080 $11,080 $11,080 $0 0.00% * Supplies $1,133,709 $974,435 $974,435 $1,046,835 $72,400 7.43% * Minor Capital Items $5,475 $0 $1,999 $0 $0 --- * Utilities $971 $2,160 $2,160 $2,160 $0 0.00% * Capital Outlay $141,563 $15,000 $15,000 $25,000 $10,000 66.67% 10031400 Fleet Services $4,694,817 $4,640,319 $4,648,722 $4,781,930 $141,611 **** Public Works $18,711,083 $18,874,176 $19,473,189 $20,224,052 $1,349,876 7.15% ***** General Fund $18,711,083 $18,874,176 $19,473,189 $20,224,052 $1,349,876 7.15% ExpenseCategoryPresentation-CM 11 of 12 4/13/2026 9:12:55 PM (spavlak) Page 243  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Parks, Rec & Facilities 33 Parks Rec & Fac Administration 10033100 10033100 Total EXPENDITURE $783,111 $822,204 $856,143 $958,508 $136,304 16.58% ** Parks Rec & Fac Administration NET $783,111 $822,204 $856,143 $958,508 $136,304 16.58% Total $822,204 Parks Division 10033202 Total EXPENDITURE $1,536,006 $1,622,069 $1,751,810 $1,962,073 $340,004 20.96% 10033202 Total REVENUE ($130,616) ($179,855) ($180,253) ($194,055) ($14,200) 7.90% ** Parks NET $1,405,391 $1,442,214 $1,571,557 $1,768,018 $325,804 22.59% 10033203 Total EXPENDITURE $941,834 $1,046,482 $1,037,935 $1,194,247 $147,765 14.12% 10033203 Total REVENUE ($23,040) ($23,040) $25,168 ($25,200) ($2,160) 9.38% ** Forestry NET $918,794 $1,023,442 $1,063,103 $1,169,047 $145,605 14.23% 10033204 Total EXPENDITURE $1,118,851 $1,154,495 $1,215,216 $1,198,695 $44,200 3.83% 10033204 Total REVENUE ($636,537) ($692,208) ($706,837) ($721,468) ($29,260) 4.23% ** Athletic Facilities NET $482,314 $462,287 $508,379 $477,227 $14,940 3.23% 10033205 Total EXPENDITURE $830,307 $756,406 $802,057 $785,072 $28,666 3.79% 10033205 Total REVENUE ($864,041) ($790,544) ($891,457) ($1,012,293) ($221,749) 28.05% ** Cemeteries NET ($33,734) ($34,138) ($89,400) ($227,221) ($193,083) -565.60% Total $2,893,805 *** Parks Division $2,772,764 $2,893,805 $3,053,639 $3,187,071 $293,266 10.13% Recreation Division 10033302 Total EXPENDITURE $2,223,812 $2,475,302 $2,442,012 $2,492,426 $17,124 0.69% 10033302 Total REVENUE ($2,242,957) ($2,632,755) ($2,696,070) ($2,898,742) ($265,987) 10.10% ** Recreation NET ($19,145) ($157,453) ($254,058) ($406,316) ($248,863) -158.06% 10033303 Total EXPENDITURE $474,189 $591,562 $553,996 $870,268 $278,706 47.11% 10033303 Total REVENUE ($230,174) ($250,249) ($116,820) ($447,460) ($197,211) 78.81% ** Aquatics NET $244,016 $341,313 $437,176 $422,808 $81,495 23.88% 10033304 Total EXPENDITURE $1,314,853 $1,344,894 $1,356,659 $1,448,597 $103,703 7.71% 10033304 Total REVENUE ($2,289,235) ($2,231,385) ($2,323,761) ($2,451,687) ($220,302) 9.87% ** Riverside Golf Course NET ($974,382) ($886,491) ($967,102) ($1,003,090) ($116,599) -13.15% 10033305 Total EXPENDITURE $23,722 $23,400 $18,369 $21,660 ($1,740) -7.44% 10033305 Total REVENUE ($15,170) ($38,430) ($28,800) ($35,430) $3,000 -7.81% BudgetBookPresentation-CM 1 of 3 4/13/2026 5:15:53 PM (spavlak) Page 244  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 ** Golf Course Restaurant NET $8,552 ($15,030) ($10,431) ($13,770) $1,260 8.38% 10033306 Total EXPENDITURE $669,245 $624,773 $626,627 $654,898 $30,125 4.82% 10033306 Total REVENUE ($740,576) ($675,775) ($664,129) ($766,990) ($91,215) 13.50% ** Ice Arena NET ($71,331) ($51,002) ($37,502) ($112,092) ($61,090) -119.78% Total ($768,663) *** Recreation Division ($812,289) ($768,663) ($831,917) ($1,112,460) ($343,797) -44.73% Public Assemblies 10033401 Total EXPENDITURE $1,192,256 $1,260,378 $1,312,353 $1,708,793 $448,415 35.58% 10033401 Total REVENUE ($876,495) ($1,092,400) ($1,108,429) ($1,085,275) $7,125 -0.65% ** Public Assemblies Admin NET $315,761 $167,978 $203,924 $623,518 $455,540 271.19% 10033402 Total EXPENDITURE $986,412 $811,140 $893,572 $863,034 $51,894 6.40% 10033402 Total REVENUE ($968,074) ($865,000) ($955,000) ($965,000) ($100,000) 11.56% ** Concessions NET $18,338 ($53,860) ($61,428) ($101,966) ($48,106) -89.32% 10033404 Total EXPENDITURE $1,448,796 $1,368,143 $1,532,103 $0 ($1,368,143) -100.00% ** Custodial Services NET $1,448,796 $1,368,143 $1,532,103 $0 ($1,368,143) -100.00% 10033405 Total EXPENDITURE $246,365 $237,149 $251,758 $264,057 $26,908 11.35% 10033405 Total REVENUE ($940,538) ($790,834) ($798,500) ($833,348) ($42,514) 5.38% ** Merrill Auditorium NET ($694,173) ($553,685) ($546,742) ($569,291) ($15,606) -2.82% Total $928,576 *** Public Assemblies $1,088,722 $928,576 $1,127,857 ($47,739) ($976,315) -105.14% **** Parks, Rec & Facilities Net $3,832,308 $3,875,922 $4,205,722 $2,985,380 ($890,542) -22.98% ***** General Fund Net $3,832,308 $3,875,922 $4,205,722 $2,985,380 ($890,542) -22.98% BudgetBookPresentation-CM 2 of 3 4/13/2026 5:15:53 PM (spavlak) Page 245  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Parks, Rec & Facilities 33 * Payroll $677,650 $721,419 $742,794 $857,404 $135,985 18.85% * Benefits $525 $2,400 $1,869 $2,400 $0 0.00% * Administrative Svcs $53,764 $41,405 $49,052 $47,940 $6,535 15.78% * Contractual Services $10,567 $11,740 $12,707 $8,700 ($3,040) -25.89% * Maintenance & Repair $16,425 $25,120 $27,968 $23,644 ($1,476) -5.88% * Rentals $2,604 $2,760 $2,760 $2,760 $0 0.00% * Supplies $18,105 $17,000 $18,033 $13,500 ($3,500) -20.59% * Utilities $985 $360 $960 $2,160 $1,800 500.00% 10033100 Parks Rec & Fac Administration $783,111 $822,204 $856,143 $958,508 $136,304 ExpenseCategoryPresentation-CM 1 of 15 4/13/2026 9:15:20 PM (spavlak) Page 246  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,044,991 $1,226,028 $1,171,546 $1,445,491 $219,463 17.90% * Benefits $19,631 $17,900 $20,715 $23,100 $5,200 29.05% * Administrative Svcs $7,081 $6,125 $6,895 $7,125 $1,000 16.33% * Contractual Services $224,258 $168,032 $302,473 $161,900 ($6,132) -3.65% * Maintenance & Repair $5,147 $11,954 $12,630 $17,562 $5,608 46.91% * Rentals $25,378 $16,000 $24,000 $104,300 $88,300 551.88% * Supplies $74,197 $76,070 $96,219 $107,500 $31,430 41.32% * Minor Capital Items $5,258 $20,000 $18,796 $10,500 ($9,500) -47.50% * Utilities $81,439 $79,960 $98,536 $84,595 $4,635 5.80% 10033202 Parks $1,536,006 $1,622,069 $1,751,810 $1,962,073 $340,004 ExpenseCategoryPresentation-CM 2 of 15 4/13/2026 9:15:20 PM (spavlak) Page 247  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $739,405 $844,152 $767,741 $931,167 $87,015 10.31% * Benefits $4,346 $10,485 $14,667 $12,035 $1,550 14.78% * Administrative Svcs $6,979 $9,305 $6,879 $11,085 $1,780 19.13% * Contractual Services $102,669 $129,300 $158,599 $177,200 $47,900 37.05% * Maintenance & Repair $536 $1,990 $1,485 $1,960 ($30) -1.51% * Rentals $0 $3,000 $2,000 $3,000 $0 0.00% * Supplies $85,530 $45,850 $81,080 $55,400 $9,550 20.83% * Minor Capital Items $0 $0 $3,062 $0 $0 --- * Utilities $2,369 $2,400 $2,422 $2,400 $0 0.00% 10033203 Forestry $941,834 $1,046,482 $1,037,935 $1,194,247 $147,765 ExpenseCategoryPresentation-CM 3 of 15 4/13/2026 9:15:20 PM (spavlak) Page 248  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $801,871 $814,315 $856,450 $833,708 $19,393 2.38% * Benefits $8,052 $9,280 $7,225 $9,730 $450 4.85% * Administrative Svcs $2,199 $3,700 $4,579 $3,700 $0 0.00% * Contractual Services $32,875 $17,750 $43,153 $33,750 $16,000 90.14% * Maintenance & Repair $12,344 $28,600 $31,938 $28,570 ($30) -0.10% * Rentals $15,755 $18,500 $20,982 $18,500 $0 0.00% * Supplies $166,072 $180,374 $163,085 $184,874 $4,500 2.49% * Minor Capital Items $9,963 $9,400 $9,801 $9,400 $0 0.00% * Utilities $69,721 $72,576 $78,003 $76,463 $3,887 5.36% 10033204 Athletic Facilities $1,118,851 $1,154,495 $1,215,216 $1,198,695 $44,200 ExpenseCategoryPresentation-CM 4 of 15 4/13/2026 9:15:20 PM (spavlak) Page 249  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $620,678 $583,777 $584,700 $590,675 $6,898 1.18% * Benefits $2,924 $4,200 $3,540 $4,200 $0 0.00% * Administrative Svcs $2,344 $3,805 $3,714 $4,275 $470 12.35% * Contractual Services $129,757 $65,052 $110,216 $66,052 $1,000 1.54% * Maintenance & Repair $4,842 $17,200 $10,649 $23,580 $6,380 37.09% * Rentals $2,986 $5,600 $5,081 $9,600 $4,000 71.43% * Supplies $51,309 $66,000 $66,196 $66,000 $0 0.00% * Minor Capital Items $0 $2,500 $2,500 $12,000 $9,500 380.00% * Utilities $5,905 $8,272 $5,461 $8,690 $418 5.05% * Capital Outlay $0 $0 $10,000 $0 $0 --- 10033205 Cemeteries $830,307 $756,406 $802,057 $785,072 $28,666 ExpenseCategoryPresentation-CM 5 of 15 4/13/2026 9:15:20 PM (spavlak) Page 250  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,828,947 $2,037,613 $1,969,820 $2,033,675 ($3,938) -0.19% * Benefits $2,718 $16,490 $16,490 $16,490 $0 0.00% * Administrative Svcs $15,376 $26,430 $35,104 $31,302 $4,872 18.43% * Contractual Services $222,542 $244,230 $245,839 $242,710 ($1,520) -0.62% * Maintenance & Repair $26,322 $8,980 $9,168 $8,670 ($310) -3.45% * Rentals $42,078 $57,450 $57,200 $60,200 $2,750 4.79% * Supplies $72,729 $71,665 $96,354 $86,935 $15,270 21.31% * Utilities $13,101 $12,444 $12,037 $12,444 $0 0.00% 10033302 Recreation $2,223,812 $2,475,302 $2,442,012 $2,492,426 $17,124 ExpenseCategoryPresentation-CM 6 of 15 4/13/2026 9:15:20 PM (spavlak) Page 251  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $415,518 $523,107 $348,163 $694,227 $171,120 32.71% * Benefits $683 $2,360 $6,860 $8,460 $6,100 258.47% * Administrative Svcs $3,962 $2,925 $5,740 $7,460 $4,535 155.04% * Contractual Services $9,502 $32,900 $133,604 $21,800 ($11,100) -33.74% * Maintenance & Repair $10,342 $2,270 $2,964 $16,346 $14,076 620.09% * Supplies $14,032 $26,500 $53,318 $95,505 $69,005 260.40% * Utilities $20,150 $1,500 $3,347 $26,470 $24,970 1664.67% 10033303 Aquatics $474,189 $591,562 $553,996 $870,268 $278,706 ExpenseCategoryPresentation-CM 7 of 15 4/13/2026 9:15:20 PM (spavlak) Page 252  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $638,982 $668,012 $668,968 $688,960 $20,948 3.14% * Benefits $4,414 $6,900 $6,900 $6,900 $0 0.00% * Administrative Svcs $23,613 $28,645 $28,645 $32,170 $3,525 12.31% * Contractual Services $39,353 $105,339 $105,339 $101,259 ($4,080) -3.87% * Maintenance & Repair $63,143 $41,790 $41,735 $41,790 $0 0.00% * Rentals $75,334 $135,770 $135,770 $171,362 $35,592 26.21% * Supplies $376,938 $280,790 $281,040 $327,920 $47,130 16.78% * Minor Capital Items $0 $0 $10,614 $0 $0 --- * Utilities $78,407 $77,648 $77,648 $78,236 $588 0.76% 10033304 Riverside Golf Course $1,314,853 $1,344,894 $1,356,659 $1,448,597 $103,703 ExpenseCategoryPresentation-CM 8 of 15 4/13/2026 9:15:20 PM (spavlak) Page 253  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Administrative Svcs $0 $0 $0 $0 $0 --- * Contractual Services $0 $0 $200 $0 $0 --- * Maintenance & Repair $8,499 $9,000 $4,997 $9,000 $0 0.00% * Rentals $1,792 $2,400 $1,376 $0 ($2,400) -100.00% * Supplies $1,141 $1,000 $1,749 $1,000 $0 0.00% * Utilities $10,016 $11,000 $10,047 $11,660 $660 6.00% * Capital Outlay $2,274 $0 $0 $0 $0 --- 10033305 Golf Course Restaurant $23,722 $23,400 $18,369 $21,660 ($1,740) ExpenseCategoryPresentation-CM 9 of 15 4/13/2026 9:15:20 PM (spavlak) Page 254  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $354,073 $349,991 $349,991 $369,745 $19,754 5.64% * Benefits $1,434 $1,440 $1,600 $1,600 $160 11.11% * Administrative Svcs $945 $910 $950 $1,010 $100 10.99% * Contractual Services $23,003 $17,190 $17,190 $18,155 $965 5.61% * Maintenance & Repair $46,536 $36,980 $36,980 $37,235 $255 0.69% * Rentals $1,297 $1,104 $1,104 $1,260 $156 14.13% * Supplies $40,942 $29,550 $30,615 $27,210 ($2,340) -7.92% * Utilities $201,015 $187,608 $188,197 $198,683 $11,075 5.90% 10033306 Ice Arena $669,245 $624,773 $626,627 $654,898 $30,125 ExpenseCategoryPresentation-CM 10 of 15 4/13/2026 9:15:20 PM (spavlak) Page 255  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,077,625 $1,131,522 $1,125,788 $1,492,342 $360,820 31.89% * Benefits $1,200 $2,760 $2,760 $4,200 $1,440 52.17% * Administrative Svcs $23,745 $25,220 $25,220 $29,635 $4,415 17.51% * Contractual Services $17,671 $51,000 $80,110 $71,000 $20,000 39.22% * Maintenance & Repair $8,412 $6,740 $31,200 $39,732 $32,992 489.50% * Rentals $0 $0 $90 $0 $0 --- * Supplies $28,542 $36,000 $40,000 $64,700 $28,700 79.72% * Utilities $5,061 $7,136 $7,185 $7,184 $48 0.67% 10033401 Public Assemblies Admin $1,192,256 $1,260,378 $1,312,353 $1,708,793 $448,415 ExpenseCategoryPresentation-CM 11 of 15 4/13/2026 9:15:20 PM (spavlak) Page 256  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $383,459 $374,500 $391,419 $393,738 $19,238 5.14% * Benefits $1,511 $2,560 $2,560 $2,560 $0 0.00% * Administrative Svcs $2,581 $3,520 $3,580 $3,530 $10 0.28% * Contractual Services $148,792 $140,480 $142,678 $140,480 $0 0.00% * Maintenance & Repair $7,702 $9,750 $9,750 $9,750 $0 0.00% * Supplies $439,798 $275,250 $338,115 $307,500 $32,250 11.72% * Utilities $2,570 $5,080 $5,470 $5,476 $396 7.80% 10033402 Concessions $986,412 $811,140 $893,572 $863,034 $51,894 ExpenseCategoryPresentation-CM 12 of 15 4/13/2026 9:15:20 PM (spavlak) Page 257  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,126,777 $1,171,368 $1,134,907 $0 ($1,171,368) -100.00% * Benefits $5,530 $9,080 $9,080 $0 ($9,080) -100.00% * Administrative Svcs $1,183 $687 $615 $0 ($687) -100.00% * Contractual Services $13,162 $26,258 $130,000 $0 ($26,258) -100.00% * Maintenance & Repair $25,097 $15,000 $15,000 $0 ($15,000) -100.00% * Rentals $149,407 $26,300 $100,000 $0 ($26,300) -100.00% * Supplies $127,640 $119,450 $142,501 $0 ($119,450) -100.00% 10033404 Custodial Services $1,448,796 $1,368,143 $1,532,103 $0 ($1,368,143) ExpenseCategoryPresentation-CM 13 of 15 4/13/2026 9:15:20 PM (spavlak) Page 258  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $188,760 $175,435 $181,397 $196,862 $21,427 12.21% * Benefits $1,002 $600 $900 $600 $0 0.00% * Contractual Services $12,905 $20,100 $20,195 $25,200 $5,100 25.37% * Maintenance & Repair $30,868 $27,810 $30,000 $29,475 $1,665 5.99% * Supplies $7,210 $11,500 $10,600 $10,000 ($1,500) -13.04% * Utilities $5,619 $1,704 $8,666 $1,920 $216 12.68% 10033405 Merrill Auditorium $246,365 $237,149 $251,758 $264,057 $26,908 **** Parks, Rec & Facilities $13,789,759 $14,138,397 $14,650,610 $14,422,328 $283,931 2.01% ***** General Fund $13,789,759 $14,138,397 $14,650,610 $14,422,328 $283,931 2.01% ExpenseCategoryPresentation-CM 14 of 15 4/13/2026 9:15:20 PM (spavlak) Page 259  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Public Buildings & Waterfront 35 Public Buildings 10035404 Total EXPENDITURE $0 $0 $0 $799,462 $799,462 --- ** Public Buildings Custodial NET $0 $0 $0 $799,462 $799,462 --- Total $0 *** Public Buildings $0 $0 $0 $799,462 $799,462 --- PB & Wtrfnt - Admin 10035100 Total EXPENDITURE $525,923 $482,719 $483,119 $530,042 $47,323 9.80% ** PB & Wtrfnt - Administration NET $525,923 $482,719 $483,119 $530,042 $47,323 9.80% 10035101 Total EXPENDITURE $698,594 $811,547 $811,747 $937,387 $125,840 15.51% 10035101 Total REVENUE ($36,088) ($36,100) ($36,100) ($38,100) ($2,000) 5.54% ** PB & Wtrfnt - Trades NET $662,505 $775,447 $775,647 $899,287 $123,840 15.97% 10035102 Total EXPENDITURE $586,779 $0 $3,842 $0 $0 --- 10035102 Total REVENUE ($579,123) $0 $0 $0 $0 --- ** PB & Wtrfnt - School HVAC NET $7,655 $0 $3,842 $0 $0 --- Total $1,258,166 *** PB & Wtrfnt - Admin $1,196,084 $1,258,166 $1,262,608 $1,429,329 $171,163 13.60% PB & Wtrfnt - Buildings 10035201 Total EXPENDITURE $372,239 $291,730 $292,657 $292,510 $780 0.27% ** PB & Wtrfnt - Public Safety NET $372,239 $291,730 $292,657 $292,510 $780 0.27% 10035202 Total EXPENDITURE $1,439,329 $2,127,491 $2,536,693 $2,103,060 ($24,431) -1.15% 10035202 Total REVENUE ($222,675) ($535,000) ($535,000) ($610,000) ($75,000) 14.02% ** PB & Wtrfnt - City Hall NET $1,216,654 $1,592,491 $2,001,693 $1,493,060 ($99,431) -6.24% 10035203 Total EXPENDITURE $196,322 $298,965 $471,690 $269,745 ($29,220) -9.77% ** PB & Wtrfnt - Merrill (PB) NET $196,322 $298,965 $471,690 $269,745 ($29,220) -9.77% 10035204 Total EXPENDITURE $407,032 $350,570 $351,065 $365,995 $15,425 4.40% 10035204 Total REVENUE ($566,676) ($510,000) ($510,000) ($510,000) $0 0.00% ** PB & Wtrfnt - Hadlock NET ($159,644) ($159,430) ($158,935) ($144,005) $15,425 9.68% 10035205 Total EXPENDITURE $243,528 $281,900 $342,004 $281,970 $70 0.02% ** PB & Wtrfnt - Expo NET $243,528 $281,900 $342,004 $281,970 $70 0.02% 10035206 Total EXPENDITURE $350,804 $407,630 $427,771 $467,730 $60,100 14.74% ** PB & Wtrfnt - Canco Rd NET $350,804 $407,630 $427,771 $467,730 $60,100 14.74% BudgetBookPresentation-CM 1 of 3 4/13/2026 5:16:31 PM (spavlak) Page 260  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 10035210 Total EXPENDITURE $205,444 $245,025 $245,559 $251,085 $6,060 2.47% ** PB & Wtrfnt - Other Bldgs NET $205,444 $245,025 $245,559 $251,085 $6,060 2.47% Total $2,958,311 *** PB & Wtrfnt - Buildings $2,425,347 $2,958,311 $3,622,439 $2,912,095 ($46,216) -1.56% PB & Wtrfnt - Waterfront 10035300 10035300 Total EXPENDITURE $1,467,173 $1,570,113 $1,784,408 $1,658,428 $88,315 5.62% 10035300 Total REVENUE ($4,236,036) ($3,640,873) ($3,938,034) ($3,920,826) ($279,953) 7.69% ** PB & Wtrfnt - Waterfront NET ($2,768,863) ($2,070,760) ($2,153,626) ($2,262,398) ($191,638) -9.25% Total ($2,070,760) **** Public Buildings & Waterfront Net $852,568 $2,145,717 $2,731,421 $2,878,488 $732,771 34.15% ***** General Fund Net $852,568 $2,145,717 $2,731,421 $2,878,488 $732,771 34.15% BudgetBookPresentation-CM 2 of 3 4/13/2026 5:16:31 PM (spavlak) Page 261  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Public Buildings & Waterfront 35 * Payroll $511,881 $471,219 $471,419 $519,142 $47,923 10.17% * Benefits $2,848 $3,200 $3,400 $3,400 $200 6.25% * Administrative Svcs $1,696 $2,550 $2,550 $2,550 $0 0.00% * Contractual Services $90 $250 $250 $250 $0 0.00% * Maintenance & Repair $1,252 $3,000 $3,000 $2,200 ($800) -26.67% * Rentals $1,176 $1,500 $1,500 $1,500 $0 0.00% * Supplies $6,980 $1,000 $1,000 $1,000 $0 0.00% * Utilities $0 $0 $0 $0 $0 --- 10035100 PB & Wtrfnt - Administration $525,923 $482,719 $483,119 $530,042 $47,323 ExpenseCategoryPresentation-CM 1 of 13 4/13/2026 9:16:47 PM (spavlak) Page 262  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $676,596 $784,847 $784,847 $905,187 $120,340 15.33% * Benefits $5,568 $10,150 $10,150 $10,550 $400 3.94% * Administrative Svcs $5,179 $7,050 $7,050 $8,150 $1,100 15.60% * Contractual Services $565 $0 $200 $0 $0 --- * Maintenance & Repair $0 $0 $0 $0 $0 --- * Supplies $10,685 $9,500 $9,500 $13,500 $4,000 42.11% 10035101 PB & Wtrfnt - Trades $698,594 $811,547 $811,747 $937,387 $125,840 ExpenseCategoryPresentation-CM 2 of 13 4/13/2026 9:16:47 PM (spavlak) Page 263  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $20,984 $26,930 $27,857 $27,710 $780 2.90% * Maintenance & Repair $93,138 $69,000 $69,000 $69,000 $0 0.00% * Supplies $26,897 $35,000 $35,000 $35,000 $0 0.00% * Utilities $126,505 $160,800 $160,800 $160,800 $0 0.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10035201 PB & Wtrfnt - Public Safety $372,239 $291,730 $292,657 $292,510 $780 ExpenseCategoryPresentation-CM 4 of 13 4/13/2026 9:16:47 PM (spavlak) Page 264  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $202,116 $228,021 $228,021 $238,110 $10,089 4.42% * Benefits $1,055 $800 $800 $1,400 $600 75.00% * Contractual Services $20,867 $52,670 $143,097 $18,550 ($34,120) -64.78% * Maintenance & Repair $70,502 $150,000 $158,775 $150,000 $0 0.00% * Supplies $34,617 $48,000 $48,000 $58,000 $10,000 20.83% * Minor Capital Items $0 $0 $0 $0 $0 --- * Utilities $1,052,624 $1,598,000 $1,908,000 $1,637,000 $39,000 2.44% * Capital Outlay $47,815 $50,000 $50,000 $0 ($50,000) -100.00% 10035202 PB & Wtrfnt - City Hall $1,439,329 $2,127,491 $2,536,693 $2,103,060 ($24,431) ExpenseCategoryPresentation-CM 5 of 13 4/13/2026 9:16:47 PM (spavlak) Page 265  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $7,951 $15,470 $15,470 $16,250 $780 5.04% * Maintenance & Repair $57,656 $143,495 $310,595 $143,495 $0 0.00% * Supplies $18,546 $30,000 $30,000 $30,000 $0 0.00% * Utilities $62,156 $110,000 $110,000 $80,000 ($30,000) -27.27% * Capital Outlay $44,375 $0 $5,625 $0 $0 --- 10035203 PB & Wtrfnt - Merrill (PB) $196,322 $298,965 $471,690 $269,745 ($29,220) ExpenseCategoryPresentation-CM 6 of 13 4/13/2026 9:16:47 PM (spavlak) Page 266  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $6,676 $8,770 $9,265 $9,195 $425 4.85% * Maintenance & Repair $85,642 $63,800 $63,800 $78,800 $15,000 23.51% * Supplies $22,750 $28,000 $28,000 $28,000 $0 0.00% * Utilities $282,881 $250,000 $250,000 $250,000 $0 0.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10035204 PB & Wtrfnt - Hadlock $407,032 $350,570 $351,065 $365,995 $15,425 ExpenseCategoryPresentation-CM 7 of 13 4/13/2026 9:16:47 PM (spavlak) Page 267  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $4,502 $5,800 $7,904 $5,870 $70 1.21% * Maintenance & Repair $61,373 $108,000 $108,000 $108,000 $0 0.00% * Supplies $15,327 $21,000 $21,000 $21,000 $0 0.00% * Utilities $104,315 $147,100 $147,100 $147,100 $0 0.00% * Capital Outlay $8,333 $0 $58,000 $0 $0 --- 10035205 PB & Wtrfnt - Expo $243,528 $281,900 $342,004 $281,970 $70 ExpenseCategoryPresentation-CM 8 of 13 4/13/2026 9:16:47 PM (spavlak) Page 268  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $10,972 $14,850 $15,636 $14,950 $100 0.67% * Maintenance & Repair $132,223 $207,000 $226,355 $247,000 $40,000 19.32% * Supplies $30,060 $30,000 $30,000 $30,000 $0 0.00% * Minor Capital Items $0 $0 $0 $0 $0 --- * Utilities $168,503 $155,780 $155,780 $175,780 $20,000 12.84% 10035206 PB & Wtrfnt - Canco Rd $350,804 $407,630 $427,771 $467,730 $60,100 ExpenseCategoryPresentation-CM 9 of 13 4/13/2026 9:16:47 PM (spavlak) Page 269  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $17,300 $18,920 $19,454 $24,980 $6,060 32.03% * Maintenance & Repair $58,127 $75,245 $75,245 $75,245 $0 0.00% * Supplies $41,103 $51,000 $51,000 $51,000 $0 0.00% * Utilities $88,915 $99,860 $99,860 $99,860 $0 0.00% 10035210 PB & Wtrfnt - Other Bldgs $205,444 $245,025 $245,559 $251,085 $6,060 ExpenseCategoryPresentation-CM 10 of 13 4/13/2026 9:16:47 PM (spavlak) Page 270  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $389,330 $479,049 $479,049 $564,324 $85,275 17.80% * Benefits $2,085 $4,900 $4,900 $5,140 $240 4.90% * Administrative Svcs $4,647 $17,750 $17,750 $17,750 $0 0.00% * Contractual Services $113,635 $184,790 $202,598 $162,590 ($22,200) -12.01% * Maintenance & Repair $201,753 $435,600 $540,500 $480,600 $45,000 10.33% * Rentals $5,207 $11,000 $11,000 $11,000 $0 0.00% * Supplies $52,734 $58,500 $58,500 $58,500 $0 0.00% * Minor Capital Items $0 $0 $0 $0 $0 --- * Utilities $284,582 $378,524 $378,524 $358,524 ($20,000) -5.28% * Capital Outlay $0 $0 $91,587 $0 $0 --- 10035300 PB & Wtrfnt - Waterfront $1,467,173 $1,570,113 $1,784,408 $1,658,428 $88,315 ExpenseCategoryPresentation-CM 11 of 13 4/13/2026 9:16:47 PM (spavlak) Page 271  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $0 $0 $0 $672,666 $672,666 --- * Benefits $0 $0 $0 $4,390 $4,390 --- * Administrative Svcs $0 $0 $0 $0 $0 --- * Contractual Services $0 $0 $0 $28,551 $28,551 --- * Maintenance & Repair $0 $0 $0 $3,750 $3,750 --- * Rentals $0 $0 $0 $0 $0 --- * Supplies $0 $0 $0 $90,105 $90,105 --- * Utilities $0 $0 $0 $0 $0 --- 10035404 Public Buildings Custodial $0 $0 $0 $799,462 $799,462 **** Public Buildings & Waterfront $6,493,167 $6,867,690 $7,750,555 $7,957,414 $1,089,724 15.87% ***** General Fund $6,493,167 $6,867,690 $7,750,555 $7,957,414 $1,089,724 15.87% ExpenseCategoryPresentation-CM 12 of 13 4/13/2026 9:16:47 PM (spavlak) Page 272  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Health & Human Services 44 HHS Administration 10044100 10044100 Total EXPENDITURE $629,224 $793,870 $658,617 $696,685 ($97,185) -12.24% 10044100 Total REVENUE $0 ($53,274) $0 $0 $53,274 -100.00% ** HHS Administration NET $629,224 $740,596 $658,617 $696,685 ($43,911) -5.93% Total $740,596 Public Health 10044201 Total EXPENDITURE $853,227 $1,490,791 $1,327,648 $1,588,133 $97,342 6.53% 10044201 Total REVENUE ($509,530) ($1,087,313) ($921,074) ($1,090,574) ($3,261) 0.30% ** Public Health Administration NET $343,698 $403,478 $406,574 $497,559 $94,081 23.32% 10044202 Total EXPENDITURE $323,570 $390,638 $155,924 $156,879 ($233,759) -59.84% 10044202 Total REVENUE ($170,761) ($232,719) $0 $0 $232,719 -100.00% ** Family Health NET $152,809 $157,919 $155,924 $156,879 ($1,040) -0.66% 10044203 Total EXPENDITURE $460,227 $584,308 $282,291 $301,077 ($283,231) -48.47% 10044203 Total REVENUE ($444,033) ($483,460) ($181,645) ($194,561) $288,899 -59.76% ** Chronic Disease Prevention NET $16,195 $100,848 $100,646 $106,516 $5,668 5.62% 10044204 Total EXPENDITURE $217,582 $267,427 $158,486 $166,162 ($101,265) -37.87% 10044204 Total REVENUE ($36,814) ($143,568) ($33,667) ($36,051) $107,517 -74.89% ** Health Equity NET $180,768 $123,859 $124,819 $130,111 $6,252 5.05% 10044205 Total EXPENDITURE $1,175,436 $1,341,393 $1,297,542 $1,521,564 $180,171 13.43% 10044205 Total REVENUE ($614,205) ($1,001,921) ($968,070) ($944,393) $57,528 -5.74% ** Portland Public Health Clinic NET $561,230 $339,472 $329,472 $577,171 $237,699 70.02% 10044206 Total REVENUE ($48,922) $0 $0 $0 $0 --- ** Research NET ($48,922) $0 $0 $0 $0 --- Total $1,125,576 *** Public Health $1,205,778 $1,125,576 $1,117,435 $1,468,236 $342,660 30.44% Social Services 10044301 Total EXPENDITURE $513,517 $551,728 $546,632 $586,854 $35,126 6.37% 10044301 Total REVENUE ($161,574) ($138,950) ($128,936) ($138,968) ($18) 0.01% ** Social Services Administration NET $351,943 $412,778 $417,696 $447,886 $35,108 8.51% 10044302 Total EXPENDITURE $8,005,773 $9,178,931 $8,326,516 $8,595,787 ($583,144) -6.35% 10044302 Total REVENUE ($10,590,794) ($2,740,413) ($8,366,997) ($5,276,779) ($2,536,366) 92.55% BudgetBookPresentation-CM 1 of 4 4/13/2026 5:18:25 PM (spavlak) Page 273  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 ** General Assistance NET ($2,585,021) $6,438,518 ($40,481) $3,319,008 ($3,119,510) -48.45% 10044305 Total EXPENDITURE $2,515,999 $2,775,982 $2,758,782 $2,391,286 ($384,696) -13.86% 10044305 Total REVENUE ($2,006,539) ($890,750) ($790,129) ($1,306,665) ($415,915) 46.69% ** Family Shelter NET $509,460 $1,885,232 $1,968,653 $1,084,621 ($800,611) -42.47% 10044306 Total EXPENDITURE $11,501,496 $11,912,090 $12,200,669 $13,499,163 $1,587,073 13.32% 10044306 Total REVENUE ($5,848,261) ($4,152,441) ($4,637,554) ($6,355,016) ($2,202,575) 53.04% ** Homeless Services Center NET $5,653,235 $7,759,649 $7,563,115 $7,144,147 ($615,502) -7.93% 10044307 Total EXPENDITURE $2,912,367 $4,233,551 $4,543,217 $0 ($4,233,551) -100.00% 10044307 Total REVENUE ($1,341,035) ($1,329,147) ($1,544,530) $0 $1,329,147 -100.00% ** Asylum Emerg Shelter (166RS) NET $1,571,332 $2,904,404 $2,998,687 $0 ($2,904,404) -100.00% Total $19,400,581 *** Social Services $5,500,949 $19,400,581 $12,907,670 $11,995,662 ($7,404,919) -38.17% Barron Center 10044402 Total EXPENDITURE $573,339 $614,019 $599,320 $633,252 $19,233 3.13% 10044402 Total REVENUE ($306,294) ($448,332) $354,840 ($381,960) $66,372 -14.80% ** Office of Elder Affairs NET $267,045 $165,687 $954,160 $251,292 $85,605 51.67% Total $165,687 *** Barron Center $267,045 $165,687 $954,160 $251,292 $85,605 51.67% **** Health & Human Services Net $7,602,995 $21,432,440 $15,637,882 $14,411,875 ($7,020,565) -32.76% ***** General Fund Net $7,602,995 $21,432,440 $15,637,882 $14,411,875 ($7,020,565) -32.76% BudgetBookPresentation-CM 2 of 4 4/13/2026 5:18:25 PM (spavlak) Page 274  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Barron Center General Fnd Health & Human Services 44 Barron Center 10744400 10744400 Total REVENUE ($16,620,499) ($22,587,935) ($18,449,303) ($22,595,724) ($7,789) 0.03% ** Barron Center NET ($16,620,499) ($22,587,935) ($18,449,303) ($22,595,724) ($7,789) -0.03% 10744401 Total EXPENDITURE $1,494,850 $1,678,817 $1,448,383 $1,708,466 $29,649 1.77% ** Barron Center Administration NET $1,494,850 $1,678,817 $1,448,383 $1,708,466 $29,649 1.77% 10744403 Total EXPENDITURE $331,007 $367,045 $345,215 $380,908 $13,863 3.78% ** Therapeutic Recreation NET $331,007 $367,045 $345,215 $380,908 $13,863 3.78% 10744404 Total EXPENDITURE $1,631,575 $2,424,637 $1,801,621 $2,312,850 ($111,787) -4.61% ** Nursing Administration NET $1,631,575 $2,424,637 $1,801,621 $2,312,850 ($111,787) -4.61% 10744405 Total EXPENDITURE $7,338,892 $7,987,590 $7,566,146 $7,278,582 ($709,008) -8.88% ** Nursing Direct Care NET $7,338,892 $7,987,590 $7,566,146 $7,278,582 ($709,008) -8.88% 10744406 Total EXPENDITURE $1,782,206 $2,146,072 $1,993,445 $2,347,882 $201,810 9.40% ** Nutrition NET $1,782,206 $2,146,072 $1,993,445 $2,347,882 $201,810 9.40% 10744407 Total EXPENDITURE $1,107,060 $1,070,975 $1,092,266 $1,194,810 $123,835 11.56% ** Environmental Services NET $1,107,060 $1,070,975 $1,092,266 $1,194,810 $123,835 11.56% 10744408 Total EXPENDITURE $544,084 $668,102 $538,010 $643,116 ($24,986) -3.74% ** Housekeeping NET $544,084 $668,102 $538,010 $643,116 ($24,986) -3.74% 10744409 Total EXPENDITURE $588,349 $688,138 $579,822 $685,640 ($2,498) -0.36% ** Laundry Services NET $588,349 $688,138 $579,822 $685,640 ($2,498) -0.36% 10744410 Total EXPENDITURE $534,336 $662,213 $574,700 $696,358 $34,145 5.16% ** Central Supply NET $534,336 $662,213 $574,700 $696,358 $34,145 5.16% Total ($4,894,346) **** Health & Human Services Net ($1,268,141) ($4,894,346) ($2,509,695) ($5,347,112) ($452,766) -9.25% ***** Barron Center General Fnd Net ($1,268,141) ($4,894,346) ($2,509,695) ($5,347,112) ($452,766) -9.25% BudgetBookPresentation-CM 3 of 4 4/13/2026 5:18:25 PM (spavlak) Page 275  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Health & Human Services 44 * Payroll $586,035 $767,453 $630,300 $623,395 ($144,058) -18.77% * Benefits $2,350 $3,540 $2,940 $3,540 $0 0.00% * Administrative Svcs $31,810 $2,500 $5,000 $7,500 $5,000 200.00% * Contractual Services $1,064 $4,627 $4,627 $54,000 $49,373 1067.06% * Maintenance & Repair $999 $5,500 $5,500 $3,000 ($2,500) -45.45% * Supplies $6,966 $9,750 $9,750 $4,750 ($5,000) -51.28% * Utilities $0 $500 $500 $500 $0 0.00% 10044100 HHS Administration $629,224 $793,870 $658,617 $696,685 ($97,185) **** Health & Human Services $629,224 $793,870 $658,617 $696,685 ($97,185) -12.24% ***** General Fund $629,224 $793,870 $658,617 $696,685 ($97,185) -12.24% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:18:23 PM (spavlak) Page 276  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Health & Human Services 44 * Payroll $535,817 $707,358 $541,285 $742,374 $35,016 4.95% * Benefits $285 $600 $600 $600 $0 0.00% * Administrative Svcs $11,784 $15,650 $15,650 $17,150 $1,500 9.58% * Contractual Services $29,232 $484,496 $484,496 $526,983 $42,487 8.77% * Maintenance & Repair $2,959 $5,277 $5,277 $5,277 $0 0.00% * Rentals $229,444 $220,081 $223,011 $237,729 $17,648 8.02% * Supplies $2,381 $3,500 $3,500 $1,500 ($2,000) -57.14% * Utilities $41,325 $53,829 $53,829 $56,520 $2,691 5.00% 10044201 Public Health Administration $853,227 $1,490,791 $1,327,648 $1,588,133 $97,342 ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:19:27 PM (spavlak) Page 277  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $321,126 $384,958 $150,239 $151,199 ($233,759) -60.72% * Benefits $0 $0 $0 $0 $0 --- * Administrative Svcs $102 $1,600 $1,600 $1,600 $0 0.00% * Contractual Services $900 $522 $527 $522 $0 0.00% * Rentals $427 $808 $808 $808 $0 0.00% * Supplies $1,015 $2,750 $2,750 $2,750 $0 0.00% 10044202 Family Health $323,570 $390,638 $155,924 $156,879 ($233,759) ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:19:27 PM (spavlak) Page 278  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $456,598 $576,948 $275,411 $293,717 ($283,231) -49.09% * Benefits $390 $960 $480 $960 $0 0.00% * Administrative Svcs $1,179 $2,500 $2,500 $2,500 $0 0.00% * Contractual Services $1,171 $1,000 $1,000 $1,000 $0 0.00% * Rentals $223 $400 $400 $400 $0 0.00% * Supplies $667 $2,500 $2,500 $2,500 $0 0.00% 10044203 Chronic Disease Prevention $460,227 $584,308 $282,291 $301,077 ($283,231) ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:19:27 PM (spavlak) Page 279  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $213,011 $261,806 $152,865 $160,541 ($101,265) -38.68% * Benefits $330 $360 $360 $360 $0 0.00% * Administrative Svcs $318 $1,000 $1,000 $1,000 $0 0.00% * Contractual Services $3,199 $4,261 $4,261 $4,261 $0 0.00% * Maintenance & Repair $0 $0 $0 $0 $0 --- * Supplies $723 $0 $0 $0 $0 --- 10044204 Health Equity $217,582 $267,427 $158,486 $166,162 ($101,265) ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:19:27 PM (spavlak) Page 280  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $944,678 $1,130,133 $1,086,282 $1,283,204 $153,071 13.54% * Benefits $379 $600 $600 $1,200 $600 100.00% * Administrative Svcs $294 $16,200 $16,200 $17,700 $1,500 9.26% * Client Expenses $645 $1,000 $1,000 $1,000 $0 0.00% * Contractual Services $178,945 $142,960 $142,960 $162,960 $20,000 13.99% * Maintenance & Repair $2,117 $1,000 $1,000 $1,000 $0 0.00% * Rentals $1,015 $1,000 $1,000 $1,000 $0 0.00% * Supplies $47,363 $48,500 $48,500 $53,500 $5,000 10.31% 10044205 Portland Public Health Clinic $1,175,436 $1,341,393 $1,297,542 $1,521,564 $180,171 **** Health & Human Services $3,030,042 $4,074,557 $3,221,891 $3,733,815 ($340,742) -8.36% ***** General Fund $3,030,042 $4,074,557 $3,221,891 $3,733,815 ($340,742) -8.36% ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:19:27 PM (spavlak) Page 281  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Health & Human Services 44 * Payroll $238,373 $271,974 $266,766 $280,515 $8,541 3.14% * Benefits $16,013 $10,350 $10,050 $10,643 $293 2.83% * Administrative Svcs $4,647 $3,660 $3,660 $6,660 $3,000 81.97% * Contractual Services $7,859 $11,895 $12,307 $12,067 $172 1.45% * Maintenance & Repair $11,672 $32,600 $32,600 $38,600 $6,000 18.40% * Rentals $151,433 $147,068 $147,068 $156,880 $9,812 6.67% * Supplies $42,156 $18,000 $18,000 $22,500 $4,500 25.00% * Utilities $41,364 $56,181 $56,181 $58,989 $2,808 5.00% 10044301 Social Services Administration $513,517 $551,728 $546,632 $586,854 $35,126 ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 9:20:28 PM (spavlak) Page 282  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $636,642 $768,101 $768,101 $810,638 $42,537 5.54% * Benefits $118 $1,200 $1,200 $1,200 $0 0.00% * Administrative Svcs $1,827 $3,500 $3,500 $3,500 $0 0.00% * Client Expenses $6,890,658 $8,179,422 $7,242,092 $7,515,398 ($664,024) -8.12% * Contractual Services $334,804 $200,111 $212,111 $195,127 ($4,984) -2.49% * Maintenance & Repair $38,392 $2,500 $75,415 $50,500 $48,000 1920.00% * Rentals $2,519 $2,485 $2,485 $2,485 $0 0.00% * Supplies $100,701 $21,072 $21,072 $16,372 ($4,700) -22.30% * Utilities $112 $540 $540 $567 $27 5.00% 10044302 General Assistance $8,005,773 $9,178,931 $8,326,516 $8,595,787 ($583,144) ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 9:20:28 PM (spavlak) Page 283  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,755,384 $2,063,709 $2,063,709 $1,629,937 ($433,772) -21.02% * Benefits $538 $2,400 $1,200 $2,400 $0 0.00% * Administrative Svcs $2,802 $5,700 $5,700 $5,700 $0 0.00% * Client Expenses $9,746 $33,500 $33,500 $33,500 $0 0.00% * Contractual Services $81,793 $99,658 $83,658 $100,939 $1,281 1.29% * Maintenance & Repair $155,774 $71,030 $71,030 $250,000 $178,970 251.96% * Rentals $321,937 $332,336 $332,336 $201,740 ($130,596) -39.30% * Supplies $39,234 $62,205 $62,205 $56,355 ($5,850) -9.40% * Utilities $93,547 $105,444 $105,444 $110,715 $5,271 5.00% * Capital Outlay $55,244 $0 $0 $0 $0 --- 10044305 Family Shelter $2,515,999 $2,775,982 $2,758,782 $2,391,286 ($384,696) ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 9:20:28 PM (spavlak) Page 284  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $6,726,079 $7,047,391 $7,047,392 $8,267,485 $1,220,094 17.31% * Benefits $8,311 $9,180 $8,812 $9,419 $239 2.60% * Administrative Svcs $9,329 $8,700 $8,700 $8,700 $0 0.00% * Client Expenses $80,913 $95,734 $95,734 $95,734 $0 0.00% * Contractual Services $160,335 $147,226 $147,226 $197,802 $50,576 34.35% * Maintenance & Repair $64,951 $150,000 $150,000 $90,000 ($60,000) -40.00% * Rentals $2,584,496 $2,730,018 $2,730,266 $2,730,366 $348 0.01% * Supplies $1,733,415 $1,585,565 $1,874,263 $1,954,467 $368,902 23.27% * Utilities $133,668 $138,276 $138,276 $145,190 $6,914 5.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10044306 Homeless Services Center $11,501,496 $11,912,090 $12,200,669 $13,499,163 $1,587,073 ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 9:20:28 PM (spavlak) Page 285  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $2,467,065 $2,649,745 $2,959,298 $0 ($2,649,745) -100.00% * Benefits $600 $1,950 $1,350 $0 ($1,950) -100.00% * Administrative Svcs $1,635 $5,700 $5,700 $0 ($5,700) -100.00% * Client Expenses $37,994 $66,396 $66,396 $0 ($66,396) -100.00% * Contractual Services $25,359 $47,600 $48,313 $0 ($47,600) -100.00% * Maintenance & Repair $7,793 $7,000 $7,000 $0 ($7,000) -100.00% * Rentals $0 $1,840 $1,840 $0 ($1,840) -100.00% * Supplies $367,891 $1,449,180 $1,449,180 $0 ($1,449,180) -100.00% * Utilities $4,029 $4,140 $4,140 $0 ($4,140) -100.00% * Capital Outlay $0 $0 $0 $0 $0 --- 10044307 Asylum Emerg Shelter (166RS) $2,912,367 $4,233,551 $4,543,217 $0 ($4,233,551) **** Health & Human Services $25,449,152 $28,652,282 $28,375,816 $25,073,090 ($3,579,192) -12.49% ***** General Fund $25,449,152 $28,652,282 $28,375,816 $25,073,090 ($3,579,192) -12.49% ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 9:20:28 PM (spavlak) Page 286  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Health & Human Services 44 * Payroll $519,723 $563,169 $556,035 $581,167 $17,998 3.20% * Administrative Svcs $3,037 $3,530 $3,385 $4,420 $890 25.21% * Contractual Services $890 $2,385 $1,400 $1,750 ($635) -26.62% * Maintenance & Repair $7,826 $0 $0 $0 $0 --- * Supplies $36,386 $39,475 $32,350 $37,950 ($1,525) -3.86% * Utilities $5,477 $5,460 $6,150 $7,965 $2,505 45.88% 10044402 Office of Elder Affairs $573,339 $614,019 $599,320 $633,252 $19,233 **** Health & Human Services $573,339 $614,019 $599,320 $633,252 $19,233 3.13% ***** General Fund $573,339 $614,019 $599,320 $633,252 $19,233 3.13% ExpenseCategoryPresentation-CM 1 of 11 4/13/2026 9:56:06 PM (spavlak) Page 287  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Barron Center General Fnd Health & Human Services 44 * Payroll $797,592 $862,497 $738,824 $914,609 $52,112 6.04% * Benefits $1,627 $5,400 $3,645 $6,000 $600 11.11% * Administrative Svcs $210,018 $294,275 $253,146 $274,629 ($19,646) -6.68% * Contractual Services $421,037 $425,010 $385,116 $419,943 ($5,067) -1.19% * Maintenance & Repair $19,738 $23,490 $14,415 $17,275 ($6,215) -26.46% * Rentals $8,547 $6,780 $8,852 $9,300 $2,520 37.17% * Supplies $32,198 $53,205 $36,225 $57,650 $4,445 8.35% * Utilities $4,094 $8,160 $8,160 $9,060 $900 11.03% 10744401 Barron Center Administration $1,494,850 $1,678,817 $1,448,383 $1,708,466 $29,649 ExpenseCategoryPresentation-CM 2 of 11 4/13/2026 9:56:06 PM (spavlak) Page 288  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $300,509 $332,745 $307,511 $344,858 $12,113 3.64% * Administrative Svcs $1,572 $3,100 $2,400 $2,400 ($700) -22.58% * Contractual Services $15,614 $19,700 $20,265 $21,550 $1,850 9.39% * Supplies $13,312 $11,500 $15,039 $12,100 $600 5.22% 10744403 Therapeutic Recreation $331,007 $367,045 $345,215 $380,908 $13,863 ExpenseCategoryPresentation-CM 3 of 11 4/13/2026 9:56:06 PM (spavlak) Page 289  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,450,120 $2,161,982 $1,559,281 $2,036,370 ($125,612) -5.81% * Benefits $0 $0 $1,000 $1,000 $1,000 --- * Administrative Svcs $8,278 $28,320 $11,100 $30,000 $1,680 5.93% * Contractual Services $169,665 $209,335 $205,240 $220,480 $11,145 5.32% * Supplies $3,512 $0 $0 $0 $0 --- * Minor Capital Items $0 $0 $0 $0 $0 --- * Capital Outlay $0 $25,000 $25,000 $25,000 $0 0.00% 10744404 Nursing Administration $1,631,575 $2,424,637 $1,801,621 $2,312,850 ($111,787) ExpenseCategoryPresentation-CM 4 of 11 4/13/2026 9:56:06 PM (spavlak) Page 290  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $6,246,587 $7,842,090 $5,788,531 $7,068,582 ($773,508) -9.86% * Benefits $0 $0 $5,978 $0 $0 --- * Contractual Services $1,038,750 $145,500 $1,771,637 $210,000 $64,500 44.33% 10744405 Nursing Direct Care $7,338,892 $7,987,590 $7,566,146 $7,278,582 ($709,008) ExpenseCategoryPresentation-CM 5 of 11 4/13/2026 9:56:06 PM (spavlak) Page 291  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,084,689 $1,269,657 $1,234,257 $1,430,687 $161,030 12.68% * Benefits $17,198 $17,770 $18,546 $18,550 $780 4.39% * Administrative Svcs $1,151 $2,000 $1,740 $1,250 ($750) -37.50% * Contractual Services $52,221 $51,530 $53,316 $62,950 $11,420 22.16% * Maintenance & Repair $30,669 $30,080 $29,650 $26,360 ($3,720) -12.37% * Supplies $539,842 $737,535 $619,060 $770,585 $33,050 4.48% * Minor Capital Items $14,751 $11,000 $10,376 $0 ($11,000) -100.00% * Capital Outlay $41,685 $26,500 $26,500 $37,500 $11,000 41.51% 10744406 Nutrition $1,782,206 $2,146,072 $1,993,445 $2,347,882 $201,810 ExpenseCategoryPresentation-CM 6 of 11 4/13/2026 9:56:06 PM (spavlak) Page 292  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $320,233 $402,310 $398,720 $423,787 $21,477 5.34% * Benefits $1,309 $3,270 $3,270 $3,750 $480 14.68% * Administrative Svcs $565 $1,600 $2,014 $1,600 $0 0.00% * Contractual Services $59,640 $65,240 $73,352 $72,853 $7,613 11.67% * Maintenance & Repair $187,097 $153,045 $157,194 $168,215 $15,170 9.91% * Supplies $63,682 $66,180 $64,498 $69,560 $3,380 5.11% * Minor Capital Items $21,637 $12,000 $12,000 $15,000 $3,000 25.00% * Utilities $322,414 $331,265 $345,153 $403,980 $72,715 21.95% * Capital Outlay $130,483 $36,065 $36,065 $36,065 $0 0.00% 10744407 Environmental Services $1,107,060 $1,070,975 $1,092,266 $1,194,810 $123,835 ExpenseCategoryPresentation-CM 7 of 11 4/13/2026 9:56:06 PM (spavlak) Page 293  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $454,606 $546,462 $431,540 $508,841 ($37,621) -6.88% * Benefits $1,856 $2,100 $2,100 $2,200 $100 4.76% * Contractual Services $4,895 $4,050 $4,500 $4,500 $450 11.11% * Maintenance & Repair $137 $2,760 $760 $760 ($2,000) -72.46% * Supplies $82,590 $112,730 $99,110 $126,815 $14,085 12.49% 10744408 Housekeeping $544,084 $668,102 $538,010 $643,116 ($24,986) ExpenseCategoryPresentation-CM 8 of 11 4/13/2026 9:56:06 PM (spavlak) Page 294  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $485,521 $549,263 $470,297 $513,485 ($35,778) -6.51% * Benefits $4,759 $1,700 $1,700 $1,700 $0 0.00% * Maintenance & Repair $4,606 $9,200 $13,300 $12,365 $3,165 34.40% * Supplies $88,447 $127,975 $94,525 $158,090 $30,115 23.53% 10744409 Laundry Services $588,349 $688,138 $579,822 $685,640 ($2,498) ExpenseCategoryPresentation-CM 9 of 11 4/13/2026 9:56:06 PM (spavlak) Page 295  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $56,237 $56,500 $53,689 $59,003 $2,503 4.43% * Benefits $2,520 $4,750 $3,560 $3,900 ($850) -17.89% * Client Expenses $5,622 $9,000 $6,450 $6,000 ($3,000) -33.33% * Rentals $9,579 $15,000 $6,100 $11,650 ($3,350) -22.33% * Supplies $460,377 $576,963 $504,901 $615,805 $38,842 6.73% 10744410 Central Supply $534,336 $662,213 $574,700 $696,358 $34,145 **** Health & Human Services $15,352,359 $17,693,589 $15,939,608 $17,248,612 ($444,977) -2.51% ***** Barron Center General Fnd $15,352,359 $17,693,589 $15,939,608 $17,248,612 ($444,977) -2.51% ExpenseCategoryPresentation-CM 10 of 11 4/13/2026 9:56:06 PM (spavlak) Page 296  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Debt Service 47 Debt Service 10047000 10047000 Total EXPENDITURE $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) -34.27% 10047000 Total REVENUE ($32,760,652) ($35,585,367) ($35,585,367) ($24,464,276) $11,121,091 -31.25% ** Debt Service NET $26,916,084 $25,314,017 $25,314,017 $15,564,568 ($9,749,449) -38.51% Total $25,314,017 **** Debt Service Net $26,916,084 $25,314,017 $25,314,017 $15,564,568 ($9,749,449) -38.51% ***** General Fund Net $26,916,084 $25,314,017 $25,314,017 $15,564,568 ($9,749,449) -38.51% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:18:59 PM (spavlak) Page 297  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Debt Service 47 * Contractual Services $436,651 $250,000 $250,000 $240,000 ($10,000) -4.00% * Debt Service $59,240,085 $60,649,384 $60,649,384 $39,788,844 ($20,860,540) -34.40% 10047000 Debt Service $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) **** Debt Service $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) -34.27% ***** General Fund $59,676,737 $60,899,384 $60,899,384 $40,028,844 ($20,870,540) -34.27% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:57:27 PM (spavlak) Page 298  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Library 48 Library 10048000 10048000 Total EXPENDITURE $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00% ** Library NET $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00% Total $5,136,495 **** Library Net $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00% ***** General Fund Net $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:19:18 PM (spavlak) Page 299  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Library 48 * Payroll $3,443,133 $3,872,015 $3,872,015 $4,065,615 $193,600 5.00% * Benefits $614,757 $600,000 $600,000 $630,000 $30,000 5.00% * Supplies $2,850 $0 $0 $0 $0 --- * Contributions $829,180 $664,480 $664,480 $697,700 $33,220 5.00% 10048000 Library $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 **** Library $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00% ***** General Fund $4,889,920 $5,136,495 $5,136,495 $5,393,315 $256,820 5.00% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 9:58:30 PM (spavlak) Page 300  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Pension 51 Pension 10051200 10051200 Total EXPENDITURE $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34% 10051200 Total REVENUE ($1,137,394) ($1,106,237) ($1,106,237) ($1,472,494) ($366,257) 33.11% ** Pension NET $9,649,192 $10,415,762 $10,415,762 $10,549,505 $133,743 1.28% Total $10,415,762 **** Pension Net $9,649,192 $10,415,762 $10,415,762 $10,549,505 $133,743 1.28% ***** General Fund Net $9,649,192 $10,415,762 $10,415,762 $10,549,505 $133,743 1.28% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:19:45 PM (spavlak) Page 301  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Pension 51 * Benefits $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34% 10051200 Pension $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 **** Pension $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34% ***** General Fund $10,786,586 $11,521,999 $11,521,999 $12,021,999 $500,000 4.34% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:00:07 PM (spavlak) Page 302  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Employee Benefits 52 Medical / Health 10052200 Total EXPENDITURE $25,632,374 $27,067,549 $30,260,518 $34,185,162 $7,117,613 26.30% 10052200 Total REVENUE ($6,078,405) ($6,928,393) ($6,429,157) ($7,578,238) ($649,845) 9.38% ** Medical / Health Prgm NET $19,553,969 $20,139,156 $23,831,361 $26,606,924 $6,467,768 32.12% Total $20,139,156 *** Medical / Health $19,553,969 $20,139,156 $23,831,361 $26,606,924 $6,467,768 32.12% Workers' Compensation 10052300 10052300 Total EXPENDITURE $1,275,307 $1,714,400 $1,694,400 $1,679,400 ($35,000) -2.04% 10052300 Total REVENUE ($89,573) ($190,000) ($90,000) ($133,750) $56,250 -29.61% ** Workers' Compensation NET $1,185,734 $1,524,400 $1,604,400 $1,545,650 $21,250 1.39% Total $1,524,400 FICA 10052400 10052400 Total EXPENDITURE $1,606,565 $1,578,873 $1,578,873 $1,791,074 $212,201 13.44% 10052400 Total REVENUE ($137,054) ($150,773) ($150,773) ($177,262) ($26,489) 17.57% ** FICA NET $1,469,511 $1,428,100 $1,428,100 $1,613,812 $185,712 13.00% Total $1,428,100 Group Life Insurance 10052500 10052500 Total EXPENDITURE $306,286 $260,451 $260,451 $260,451 $0 0.00% 10052500 Total REVENUE ($10,428) ($10,028) ($10,028) ($13,080) ($3,052) 30.43% ** Group Life Insurance NET $295,858 $250,423 $250,423 $247,371 ($3,052) -1.22% Total $250,423 Unemployment 10052600 10052600 Total EXPENDITURE $67,857 $100,000 $100,000 $100,000 $0 0.00% ** Unemployment NET $67,857 $100,000 $100,000 $100,000 $0 0.00% Total $100,000 **** Employee Benefits Net $22,572,928 $23,442,079 $27,214,284 $30,113,757 $6,671,678 28.46% ***** General Fund Net $22,572,928 $23,442,079 $27,214,284 $30,113,757 $6,671,678 28.46% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:20:11 PM (spavlak) Page 303  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Employee Benefits 52 * Benefits $24,496,565 $25,864,114 $29,057,083 $32,958,000 $7,093,886 27.43% * Administrative Svcs $1,113,827 $1,191,396 $1,191,396 $1,215,123 $23,727 1.99% * Rentals $9,441 $9,939 $9,939 $9,939 $0 0.00% * Utilities $1,778 $2,100 $2,100 $2,100 $0 0.00% 10052200 Medical / Health Prgm $25,632,374 $27,067,549 $30,260,518 $34,185,162 $7,117,613 ExpenseCategoryPresentation-CM 1 of 6 4/13/2026 10:01:44 PM (spavlak) Page 304  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Administrative Svcs ($109,105) ($310,000) ($50,000) ($100,000) $210,000 -67.74% * Contractual Services $603,694 $867,000 $587,000 $622,000 ($245,000) -28.26% * Insurance $678,700 $1,015,000 $1,015,000 $1,015,000 $0 0.00% * Contributions $102,018 $142,400 $142,400 $142,400 $0 0.00% 10052300 Workers' Compensation $1,275,307 $1,714,400 $1,694,400 $1,679,400 ($35,000) ExpenseCategoryPresentation-CM 2 of 6 4/13/2026 10:01:44 PM (spavlak) Page 305  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Benefits $1,606,565 $1,578,873 $1,578,873 $1,791,074 $212,201 13.44% 10052400 FICA $1,606,565 $1,578,873 $1,578,873 $1,791,074 $212,201 ExpenseCategoryPresentation-CM 3 of 6 4/13/2026 10:01:44 PM (spavlak) Page 306  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Benefits $306,286 $260,451 $260,451 $260,451 $0 0.00% 10052500 Group Life Insurance $306,286 $260,451 $260,451 $260,451 $0 ExpenseCategoryPresentation-CM 4 of 6 4/13/2026 10:01:44 PM (spavlak) Page 307  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Benefits $67,857 $100,000 $100,000 $100,000 $0 0.00% 10052600 Unemployment $67,857 $100,000 $100,000 $100,000 $0 **** Employee Benefits $28,888,389 $30,721,273 $33,894,242 $38,016,087 $7,294,814 23.75% ***** General Fund $28,888,389 $30,721,273 $33,894,242 $38,016,087 $7,294,814 23.75% ExpenseCategoryPresentation-CM 5 of 6 4/13/2026 10:01:44 PM (spavlak) Page 308  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Contingency 61 Contingency 10061000 10061000 Total EXPENDITURE $8,407 $250,000 $265,000 $250,000 $0 0.00% ** Contingency NET $8,407 $250,000 $265,000 $250,000 $0 0.00% Total $250,000 **** Contingency Net $8,407 $250,000 $265,000 $250,000 $0 0.00% ***** General Fund Net $8,407 $250,000 $265,000 $250,000 $0 0.00% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:20:42 PM (spavlak) Page 309  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Contingency 61 * Administrative Svcs $907 $925 $925 $925 $0 0.00% * Contractual Services $7,500 $249,075 $264,075 $249,075 $0 0.00% 10061000 Contingency $8,407 $250,000 $265,000 $250,000 $0 **** Contingency $8,407 $250,000 $265,000 $250,000 $0 0.00% ***** General Fund $8,407 $250,000 $265,000 $250,000 $0 0.00% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:02:54 PM (spavlak) Page 310  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Liability Insurance 62 Liability Insurance 10062000 10062000 Total EXPENDITURE $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 3.06% 10062000 Total REVENUE ($296,174) ($305,407) ($298,047) ($313,780) ($8,373) 2.74% ** Liability Insurance NET $733,415 $952,997 $960,357 $983,128 $30,131 3.16% Total $952,997 **** Liability Insurance Net $733,415 $952,997 $960,357 $983,128 $30,131 3.16% ***** General Fund Net $733,415 $952,997 $960,357 $983,128 $30,131 3.16% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:21:00 PM (spavlak) Page 311  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Liability Insurance 62 * Administrative Svcs $2,925 $5,700 $5,700 $5,700 $0 0.00% * Contractual Services $0 $5,000 $5,000 $5,000 $0 0.00% * Insurance $1,026,664 $1,247,704 $1,247,704 $1,286,208 $38,504 3.09% 10062000 Liability Insurance $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 **** Liability Insurance $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 3.06% ***** General Fund $1,029,589 $1,258,404 $1,258,404 $1,296,908 $38,504 3.06% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:17:49 PM (spavlak) Page 312  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund County Tax 63 County Tax 10063000 10063000 Total EXPENDITURE $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% ** County Tax NET $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% Total $9,082,446 **** County Tax Net $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% ***** General Fund Net $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:21:52 PM (spavlak) Page 313  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund County Tax 63 * Contributions $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% 10063000 County Tax $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 **** County Tax $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% ***** General Fund $8,414,303 $9,082,446 $9,082,446 $10,395,163 $1,312,717 14.45% ExpenseCategoryPresentation-CM 1 of 2 4/13/2026 10:19:34 PM (spavlak) Page 314  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 General Fund (100 & 107): General Fund Memberships / Other 65 Transit District (Metro) 10065200 10065200 Total EXPENDITURE $3,092,221 $2,999,507 $2,999,507 $3,598,380 $598,873 19.97% 10065200 Total REVENUE ($563,566) ($563,566) ($563,566) ($1,163,566) ($600,000) 106.46% ** Transit District (Metro) NET $2,528,655 $2,435,941 $2,435,941 $2,434,814 ($1,127) -0.05% Total $2,435,941 Regional Transportation 10065300 10065300 Total EXPENDITURE $68,199 $70,000 $70,000 $70,000 $0 0.00% ** Regional Transportation NET $68,199 $70,000 $70,000 $70,000 $0 0.00% Total $70,000 Memberships - Misc 10065400 10065400 Total EXPENDITURE $563,118 $621,050 $621,050 $616,452 ($4,598) -0.74% ** Memberships - Misc NET $563,118 $621,050 $621,050 $616,452 ($4,598) -0.74% Total $621,050 **** Memberships / Other Net $3,159,972 $3,126,991 $3,126,991 $3,121,266 ($5,725) -0.18% ***** General Fund Net $3,159,972 $3,126,991 $3,126,991 $3,121,266 ($5,725) -0.18% BudgetBookPresentation-CM 1 of 2 4/13/2026 5:22:14 PM (spavlak) Page 315  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 General Fund (100 & 107): General Fund Memberships / Other 65 * Contributions $3,092,221 $2,999,507 $2,999,507 $3,598,380 $598,873 19.97% 10065200 Transit District (Metro) $3,092,221 $2,999,507 $2,999,507 $3,598,380 $598,873 ExpenseCategoryPresentation-CM 1 of 4 4/13/2026 10:20:27 PM (spavlak) Page 316  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contributions $68,199 $70,000 $70,000 $70,000 $0 0.00% 10065300 Regional Transportation $68,199 $70,000 $70,000 $70,000 $0 ExpenseCategoryPresentation-CM 2 of 4 4/13/2026 10:20:27 PM (spavlak) Page 317  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $44,165 $55,000 $55,000 $55,000 $0 0.00% * Contributions $518,953 $566,050 $566,050 $561,452 ($4,598) -0.81% 10065400 Memberships - Misc $563,118 $621,050 $621,050 $616,452 ($4,598) **** Memberships / Other $3,723,538 $3,690,557 $3,690,557 $4,284,832 $594,275 16.10% ***** General Fund $3,723,538 $3,690,557 $3,690,557 $4,284,832 $594,275 16.10% ExpenseCategoryPresentation-CM 3 of 4 4/13/2026 10:20:27 PM (spavlak) Page 318  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Enterprise Funds (500s): Fish Pier Authority Fund Public Buildings & Waterfront 35 PB & Wtrfnt - Waterfront 53035301 Total EXPENDITURE $727,367 $417,522 $472,949 $471,988 $54,466 13.05% 53035301 Total REVENUE ($840,472) ($657,399) ($657,399) ($585,798) $71,601 -10.89% ** Pub Bldg & Wtrfnt - Fish Pier NET ($113,105) ($239,877) ($184,450) ($113,810) $126,067 52.55% Total ($239,877) *** PB & Wtrfnt - Waterfront ($113,105) ($239,877) ($184,450) ($113,810) $126,067 52.55% Portland Fish Exchange 53035601 53035601 Total EXPENDITURE $1,697,930 $1,347,758 $1,347,758 $1,352,219 $4,461 0.33% 53035601 Total REVENUE ($1,578,526) ($1,107,881) ($1,107,881) ($1,238,409) ($130,528) 11.78% ** Portland Fish Exchange NET $119,405 $239,877 $239,877 $113,810 ($126,067) -52.55% Total $239,877 **** Public Buildings & Waterfront Net $6,299 $0 $55,427 $0 $0 --- ***** Fish Pier Authority Fund Net $6,299 $0 $55,427 $0 $0 --- BudgetBookPresentation-CM 1 of 2 4/13/2026 5:23:37 PM (spavlak) Page 319  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Enterprise Funds (500s): Fish Pier Authority Fund Public Buildings & Waterfront 35 * $400,000 $0 $0 $0 $0 --- * Payroll $76,456 $69,079 $69,079 $69,695 $616 0.89% * Benefits $22,192 $14,836 $14,836 $14,836 $0 0.00% * Administrative Svcs $9,298 $10,702 $10,702 $10,702 $0 0.00% * Contractual Services $31,634 $57,463 $62,890 $61,763 $4,300 7.48% * Maintenance & Repair $53,246 $212,000 $262,000 $262,000 $50,000 23.58% * Insurance $15,000 $15,120 $15,120 $15,120 $0 0.00% * Supplies $1,492 $13,500 $13,500 $13,500 $0 0.00% * Utilities $19,578 $15,000 $15,000 $15,000 $0 0.00% * Contributions $88,200 $0 $0 $0 $0 --- * Debt Service $10,273 $9,822 $9,822 $9,372 ($450) -4.58% 53035301 Pub Bldg & Wtrfnt - Fish Pier $727,367 $417,522 $472,949 $471,988 $54,466 ExpenseCategoryPresentation-CM 1 of 3 4/13/2026 10:23:52 PM (spavlak) Page 320  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $717,409 $843,528 $843,528 $843,529 $1 0.00% * Benefits $119,210 $11,500 $11,500 $14,600 $3,100 26.96% * Administrative Svcs $0 $63,500 $63,500 $49,500 ($14,000) -22.05% * Contractual Services $274,111 $43,000 $43,000 $43,500 $500 1.16% * Maintenance & Repair $35,429 $58,500 $58,500 $62,500 $4,000 6.84% * Insurance $72,342 $95,230 $95,230 $95,230 $0 0.00% * Supplies $119,016 $66,000 $66,000 $70,200 $4,200 6.36% * Utilities $129,187 $166,500 $166,500 $173,160 $6,660 4.00% * Capital Outlay $225,379 $0 $0 $0 $0 --- * Debt Service $5,847 $0 $0 $0 $0 --- 53035601 Portland Fish Exchange $1,697,930 $1,347,758 $1,347,758 $1,352,219 $4,461 **** Public Buildings & Waterfront $2,425,298 $1,765,280 $1,820,707 $1,824,207 $58,927 3.34% ***** Fish Pier Authority Fund $2,425,298 $1,765,280 $1,820,707 $1,824,207 $58,927 3.34% ExpenseCategoryPresentation-CM 2 of 3 4/13/2026 10:23:52 PM (spavlak) Page 321  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Enterprise Funds (500s): Sewer Utility Fund Finance 15 Finance Accounting & Budgeting 57015300 Total EXPENDITURE $93,583 $104,038 $104,038 $106,257 $2,219 2.13% ** Sewer Utility Finance NET $93,583 $104,038 $104,038 $106,257 $2,219 2.13% Total $104,038 *** Finance Accounting & Budgeting $93,583 $104,038 $104,038 $106,257 $2,219 2.13% **** Finance Net $93,583 $104,038 $104,038 $106,257 $2,219 2.13% BudgetBookPresentation-CM 1 of 4 4/14/2026 10:39:26 AM (spavlak) Page 322  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Sewer Utility Fund Public Works 31 Public Works 57031000 Total REVENUE ($32,605,796) ($34,927,883) ($34,927,883) ($35,232,583) ($304,700) 0.87% ** Sewer Utility Public Works NET ($32,605,796) ($34,927,883) ($34,927,883) ($35,232,583) ($304,700) -0.87% Total ($34,927,883) *** Public Works ($32,605,796) ($34,927,883) ($34,927,883) ($35,232,583) ($304,700) -0.87% Public Works Administration 57031100 Total EXPENDITURE $871,965 $949,561 $964,092 $1,027,189 $77,628 8.18% ** Sewer Utility PW Admin NET $871,965 $949,561 $964,092 $1,027,189 $77,628 8.18% Total $949,561 *** Public Works Administration $871,965 $949,561 $964,092 $1,027,189 $77,628 8.18% PW Operations 57031202 Total EXPENDITURE $3,274,709 $3,251,188 $3,337,529 $3,188,082 ($63,106) -1.94% ** Sewer Utility Districting NET $3,274,709 $3,251,188 $3,337,529 $3,188,082 ($63,106) -1.94% 57031204 Total EXPENDITURE $75,126 $78,967 $78,967 $81,221 $2,254 2.85% ** Sewer Communications NET $75,126 $78,967 $78,967 $81,221 $2,254 2.85% Total $3,330,155 *** PW Operations $3,349,835 $3,330,155 $3,416,496 $3,269,303 ($60,852) -1.83% PW Engineering Division 57031303 Total EXPENDITURE $619,583 $733,388 $771,803 $771,173 $37,785 5.15% ** Sewer Engineering NET $619,583 $733,388 $771,803 $771,173 $37,785 5.15% Total $733,388 *** PW Engineering Division $619,583 $733,388 $771,803 $771,173 $37,785 5.15% Debt Service 57031600 Total EXPENDITURE $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) -6.00% ** Sewer Utility Debt Service NET $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) -6.00% Total $9,998,373 *** Debt Service $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) -6.00% Fringe Benefits 57031700 Total EXPENDITURE $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) -28.36% ** Sewer Utility Fringe Benefits NET $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) -28.36% Total $1,674,920 *** Fringe Benefits $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) -28.36% BudgetBookPresentation-CM 2 of 4 4/14/2026 10:39:26 AM (spavlak) Page 323  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 PWD Assessment 57031800 Total EXPENDITURE $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29% ** Sewer Utility PWD Assessment NET $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29% Total $18,137,448 *** PWD Assessment $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29% **** Public Works Net ($956,048) ($104,038) $35,250 ($106,257) ($2,219) -2.13% ***** Sewer Utility Fund Net ($862,465) $0 $139,288 $0 $0 --- BudgetBookPresentation-CM 3 of 4 4/14/2026 10:39:26 AM (spavlak) Page 324  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Enterprise Funds (500s): Sewer Utility Fund Finance 15 * Payroll $91,404 $99,033 $99,033 $101,252 $2,219 2.24% * Administrative Svcs $0 $975 $975 $975 $0 0.00% * Contractual Services $559 $1,180 $1,180 $1,180 $0 0.00% * Supplies $1,620 $2,850 $2,850 $2,850 $0 0.00% 57015300 Sewer Utility Finance $93,583 $104,038 $104,038 $106,257 $2,219 **** Finance $93,583 $104,038 $104,038 $106,257 $2,219 2.13% ExpenseCategoryPresentation-CM 1 of 9 4/14/2026 11:05:01 AM (spavlak) Page 325  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Sewer Utility Fund Public Works 31 * Payroll $727,981 $773,292 $773,292 $841,584 $68,292 8.83% * Benefits $1,021 $3,180 $3,180 $3,580 $400 12.58% * Administrative Svcs $24,680 $35,485 $35,485 $35,930 $445 1.25% * Contractual Services $12,320 $19,270 $33,801 $19,270 $0 0.00% * Maintenance & Repair $54,511 $74,149 $74,149 $77,312 $3,163 4.27% * Rentals $25,141 $25,780 $25,780 $27,286 $1,506 5.84% * Supplies $16,912 $16,797 $16,797 $20,619 $3,822 22.75% * Utilities $751 $1,608 $1,608 $1,608 $0 0.00% 57031100 Sewer Utility PW Admin $871,965 $949,561 $964,092 $1,027,189 $77,628 ExpenseCategoryPresentation-CM 2 of 9 4/14/2026 11:05:01 AM (spavlak) Page 326  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,491,787 $1,752,759 $1,752,759 $1,733,906 ($18,853) -1.08% * Benefits $15,770 $15,925 $16,025 $15,925 $0 0.00% * Administrative Svcs $15,176 $54,270 $54,270 $54,500 $230 0.42% * Contractual Services $619,607 $622,532 $635,547 $562,532 ($60,000) -9.64% * Maintenance & Repair $390,163 $282,911 $332,107 $295,611 $12,700 4.49% * Rentals $82,176 $89,610 $94,625 $90,227 $617 0.69% * Supplies $274,203 $249,590 $249,590 $251,790 $2,200 0.88% * Utilities $142,898 $138,591 $138,591 $138,591 $0 0.00% * Capital Outlay $39,155 $45,000 $64,016 $45,000 $0 0.00% 57031202 Sewer Utility Districting $3,274,709 $3,251,188 $3,337,529 $3,188,082 ($63,106) ExpenseCategoryPresentation-CM 3 of 9 4/14/2026 11:05:01 AM (spavlak) Page 327  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $70,408 $71,983 $71,983 $74,237 $2,254 3.13% * Benefits $244 $375 $375 $375 $0 0.00% * Administrative Svcs $33 $33 $33 $33 $0 0.00% * Contractual Services $2,782 $2,640 $2,640 $2,640 $0 0.00% * Maintenance & Repair $0 $165 $165 $165 $0 0.00% * Rentals $309 $443 $443 $443 $0 0.00% * Supplies $1,349 $2,413 $2,413 $2,413 $0 0.00% * Utilities $0 $915 $915 $915 $0 0.00% 57031204 Sewer Communications $75,126 $78,967 $78,967 $81,221 $2,254 ExpenseCategoryPresentation-CM 4 of 9 4/14/2026 11:05:01 AM (spavlak) Page 328  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $374,693 $413,628 $413,628 $449,218 $35,590 8.60% * Benefits $1,838 $2,400 $2,400 $2,880 $480 20.00% * Administrative Svcs $9,810 $18,600 $18,600 $20,340 $1,740 9.35% * Contractual Services $205,448 $277,750 $316,165 $277,750 $0 0.00% * Maintenance & Repair $1,691 $1,700 $1,700 $1,700 $0 0.00% * Rentals $0 $780 $780 $780 $0 0.00% * Supplies $9,756 $17,450 $17,450 $17,425 ($25) -0.14% * Utilities $971 $1,080 $1,080 $1,080 $0 0.00% 57031303 Sewer Engineering $619,583 $733,388 $771,803 $771,173 $37,785 ExpenseCategoryPresentation-CM 5 of 9 4/14/2026 11:05:01 AM (spavlak) Page 329  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $196,780 $195,245 $195,245 $195,245 $0 0.00% * Debt Service $8,303,144 $9,803,128 $9,803,128 $9,203,600 ($599,528) -6.12% 57031600 Sewer Utility Debt Service $8,499,924 $9,998,373 $9,998,373 $9,398,845 ($599,528) ExpenseCategoryPresentation-CM 6 of 9 4/14/2026 11:05:01 AM (spavlak) Page 330  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Benefits $938,180 $1,133,543 $1,133,543 $658,543 ($475,000) -41.90% * Administrative Svcs $549,269 $516,837 $516,837 $516,837 $0 0.00% * Insurance ($5,182) $24,540 $24,540 $24,540 $0 0.00% 57031700 Sewer Utility Fringe Benefits $1,482,267 $1,674,920 $1,674,920 $1,199,920 ($475,000) ExpenseCategoryPresentation-CM 7 of 9 4/14/2026 11:05:01 AM (spavlak) Page 331  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Administrative Svcs $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 7.29% 57031800 Sewer Utility PWD Assessment $16,826,174 $18,137,448 $18,137,448 $19,459,896 $1,322,448 **** Public Works $31,649,748 $34,823,845 $34,963,133 $35,126,326 $302,481 0.87% ***** Sewer Utility Fund $31,743,330 $34,927,883 $35,067,171 $35,232,583 $304,700 0.87% ExpenseCategoryPresentation-CM 8 of 9 4/14/2026 11:05:01 AM (spavlak) Page 332  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Enterprise Funds (500s): Stormwater Fund Finance 15 Finance Administration 57115100 Total EXPENDITURE $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39% ** Stormwater Finance NET $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39% Total $307,228 *** Finance Administration $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39% **** Finance Net $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39% BudgetBookPresentation-CM 1 of 3 4/14/2026 10:40:16 AM (spavlak) Page 333  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Stormwater Fund Public Works 31 Public Works 57131000 Total REVENUE ($8,960,572) ($7,364,389) ($7,364,389) ($8,789,986) ($1,425,597) 19.36% ** Stormwater Public Works NET ($8,960,572) ($7,364,389) ($7,364,389) ($8,789,986) ($1,425,597) -19.36% Total ($7,364,389) *** Public Works ($8,960,572) ($7,364,389) ($7,364,389) ($8,789,986) ($1,425,597) -19.36% Stormwater Management 57131500 57131500 Total EXPENDITURE $2,098,435 $2,575,341 $2,881,522 $3,599,447 $1,024,106 39.77% ** Stormwater Management NET $2,098,435 $2,575,341 $2,881,522 $3,599,447 $1,024,106 39.77% Total $2,575,341 Debt Service 57131600 Total EXPENDITURE $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 10.05% ** Stormwater Debt Service NET $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 10.05% Total $4,024,875 *** Debt Service $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 10.05% Fringe Benefits 57131700 Total EXPENDITURE $430,393 $456,945 $456,945 $461,444 $4,499 0.98% ** Stormwater Fringe Benefits NET $430,393 $456,945 $456,945 $461,444 $4,499 0.98% Total $456,945 *** Fringe Benefits $430,393 $456,945 $456,945 $461,444 $4,499 0.98% **** Public Works Net ($2,318,265) ($307,228) ($1,047) ($299,882) $7,346 2.39% ***** Stormwater Fund Net ($2,029,748) $0 $306,181 $0 $0 --- BudgetBookPresentation-CM 2 of 3 4/14/2026 10:40:16 AM (spavlak) Page 334  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Enterprise Funds (500s): Stormwater Fund Finance 15 * Payroll $229,846 $236,823 $236,823 $241,677 $4,854 2.05% * Administrative Svcs $22,221 $28,655 $28,655 $28,655 $0 0.00% * Contractual Services $35,015 $36,200 $36,200 $24,000 ($12,200) -33.70% * Maintenance & Repair $0 $400 $400 $400 $0 0.00% * Supplies $1,435 $5,150 $5,150 $5,150 $0 0.00% 57115100 Stormwater Finance $288,517 $307,228 $307,228 $299,882 ($7,346) **** Finance $288,517 $307,228 $307,228 $299,882 ($7,346) -2.39% ExpenseCategoryPresentation-CM 1 of 5 4/14/2026 11:05:32 AM (spavlak) Page 335  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Stormwater Fund Public Works 31 * Payroll $1,033,575 $1,180,606 $1,180,606 $1,284,848 $104,242 8.83% * Benefits $899 $4,500 $4,647 $4,650 $150 3.33% * Administrative Svcs $34,622 $55,515 $55,515 $50,745 ($4,770) -8.59% * Contractual Services $349,473 $978,082 $1,284,066 $1,863,082 $885,000 90.48% * Maintenance & Repair $222,529 $87,600 $87,600 $155,049 $67,449 77.00% * Rentals $49,840 $56,720 $56,720 $58,226 $1,506 2.66% * Supplies $145,211 $204,819 $204,869 $175,240 ($29,579) -14.44% * Utilities $1,085 $7,499 $7,499 $7,607 $108 1.44% 57131500 Stormwater Management $2,098,435 $2,575,341 $2,881,522 $3,599,447 $1,024,106 ExpenseCategoryPresentation-CM 2 of 5 4/14/2026 11:05:32 AM (spavlak) Page 336  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Contractual Services $46,519 $46,033 $46,033 $46,033 $0 0.00% * Debt Service $4,066,960 $3,978,842 $3,978,842 $4,383,180 $404,338 10.16% 57131600 Stormwater Debt Service $4,113,479 $4,024,875 $4,024,875 $4,429,213 $404,338 ExpenseCategoryPresentation-CM 3 of 5 4/14/2026 11:05:32 AM (spavlak) Page 337  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Benefits $296,245 $337,359 $337,359 $341,858 $4,499 1.33% * Administrative Svcs $124,327 $109,586 $109,586 $109,586 $0 0.00% * Insurance $9,821 $10,000 $10,000 $10,000 $0 0.00% 57131700 Stormwater Fringe Benefits $430,393 $456,945 $456,945 $461,444 $4,499 **** Public Works $6,642,307 $7,057,161 $7,363,342 $8,490,104 $1,432,943 20.30% ***** Stormwater Fund $6,930,825 $7,364,389 $7,670,570 $8,789,986 $1,425,597 19.36% ExpenseCategoryPresentation-CM 4 of 5 4/14/2026 11:05:32 AM (spavlak) Page 338  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Enterprise Funds (500s): Jetport Fund Jetport 28 Jetport 58328000 Total REVENUE ($26,745,453) ($26,543,313) ($26,910,576) ($27,715,547) ($1,172,234) 4.42% ** Jetport Department NET ($26,745,453) ($26,543,313) ($26,910,576) ($27,715,547) ($1,172,234) -4.42% Total ($26,543,313) *** Jetport ($26,745,453) ($26,543,313) ($26,910,576) ($27,715,547) ($1,172,234) -4.42% Jetport Administration Div. 58328101 Total EXPENDITURE $1,296,481 $1,350,885 $1,297,734 $1,402,625 $51,740 3.83% ** Jetport Administration NET $1,296,481 $1,350,885 $1,297,734 $1,402,625 $51,740 3.83% 58328102 Total EXPENDITURE $367,581 $610,565 $408,974 $611,280 $715 0.12% ** Jetport Marketing NET $367,581 $610,565 $408,974 $611,280 $715 0.12% 58328103 Total EXPENDITURE $5,219,360 $5,922,615 $5,639,209 $5,017,332 ($905,283) -15.29% ** Jetport Fringe/Indirect Costs NET $5,219,360 $5,922,615 $5,639,209 $5,017,332 ($905,283) -15.29% Total $7,884,065 *** Jetport Administration Div. $6,883,421 $7,884,065 $7,345,917 $7,031,237 ($852,828) -10.82% Jetport Field 58328200 58328200 Total EXPENDITURE $5,348,361 $5,928,840 $5,136,224 $6,182,483 $253,643 4.28% ** Jetport Field NET $5,348,361 $5,928,840 $5,136,224 $6,182,483 $253,643 4.28% Total $5,928,840 Jetport General Aviation 58328300 58328300 Total EXPENDITURE $19,271 $20,112 $20,112 $20,655 $543 2.70% 58328300 Total REVENUE ($334,448) ($335,563) ($370,000) ($334,425) $1,138 -0.34% ** Jetport General Aviation NET ($315,177) ($315,451) ($349,888) ($313,770) $1,681 0.53% Total ($315,451) Jetport Operations 58328400 58328400 Total EXPENDITURE $3,341,496 $3,632,294 $3,899,869 $4,105,583 $473,289 13.03% 58328400 Total REVENUE ($56,175) ($52,500) ($46,000) ($54,375) ($1,875) 3.57% ** Jetport Operations NET $3,285,321 $3,579,794 $3,853,869 $4,051,208 $471,414 13.17% Total $3,579,794 Jetport Terminal Division 58328500 58328500 Total EXPENDITURE $9,545,734 $9,531,611 $9,360,618 $15,052,060 $5,520,449 57.92% ** Jetport Terminal Division NET $9,545,734 $9,531,611 $9,360,618 $15,052,060 $5,520,449 57.92% Total $9,531,611 BudgetBookPresentation-CM 1 of 3 4/13/2026 5:13:39 PM (spavlak) Page 339  CITY OF PORTLAND, ME FY27 DEPARTMENT ORG NET REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) ACTUALS PROJECTION RECOMM / FY26 BUDGET FY27 / FY26 Jetport Parking Division 58328600 58328600 Total EXPENDITURE $4,504,218 $5,071,620 $4,999,395 $5,061,211 ($10,409) -0.21% 58328600 Total REVENUE ($10,780,709) ($10,012,191) ($10,446,000) ($10,614,770) ($602,579) 6.02% ** Jetport Parking Division NET ($6,276,492) ($4,940,571) ($5,446,605) ($5,553,559) ($612,988) -12.41% Total ($4,940,571) Jetport Airfield Deicing Fac. 58328700 58328700 Total EXPENDITURE $761,189 $769,527 $779,675 $792,532 $23,005 2.99% 58328700 Total REVENUE ($789,802) ($875,000) ($811,000) ($876,054) ($1,054) 0.12% ** Jetport Airfield Deicing Fac. NET ($28,612) ($105,473) ($31,325) ($83,522) $21,951 20.81% Total ($105,473) Jetport Surplus 58328900 58328900 Total EXPENDITURE $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) -72.91% 58328900 Total REVENUE $0 $0 $0 $0 $0 --- ** Jetport Surplus NET $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) -72.91% Total $4,980,498 **** Jetport Net ($8,302,896) $0 $0 $0 $0 --- ***** Jetport Fund Net ($8,302,896) $0 $0 $0 $0 --- BudgetBookPresentation-CM 2 of 3 4/13/2026 5:13:39 PM (spavlak) Page 340  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 Enterprise Funds (500s): Jetport Fund Jetport 28 * Payroll $983,851 $1,007,187 $1,012,500 $1,045,552 $38,365 3.81% * Benefits $1,629 $2,000 $2,000 $4,750 $2,750 137.50% * Administrative Svcs $95,489 $114,140 $95,700 $137,700 $23,560 20.64% * Contractual Services $148,014 $155,850 $126,538 $141,720 ($14,130) -9.07% * Maintenance & Repair $30,129 $33,750 $31,910 $34,870 $1,120 3.32% * Rentals $5,547 $6,600 $5,467 $6,600 $0 0.00% * Supplies $18,712 $18,338 $13,654 $13,793 ($4,545) -24.78% * Minor Capital Items $0 $0 $0 $6,000 $6,000 --- * Utilities $13,111 $13,020 $9,965 $11,640 ($1,380) -10.60% 58328101 Jetport Administration $1,296,481 $1,350,885 $1,297,734 $1,402,625 $51,740 ExpenseCategoryPresentation-CM 1 of 11 4/13/2026 9:09:39 PM (spavlak) Page 341  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $7,314 $14,400 $5,000 $16,000 $1,600 11.11% * Benefits $989 $2,130 $1,500 $2,130 $0 0.00% * Administrative Svcs $158,161 $228,035 $172,500 $235,830 $7,795 3.42% * Contractual Services $176,442 $335,000 $190,000 $315,000 ($20,000) -5.97% * Maintenance & Repair $24,200 $29,000 $38,054 $30,320 $1,320 4.55% * Supplies $474 $2,000 $1,920 $12,000 $10,000 500.00% 58328102 Jetport Marketing $367,581 $610,565 $408,974 $611,280 $715 ExpenseCategoryPresentation-CM 2 of 11 4/13/2026 9:09:39 PM (spavlak) Page 342  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $0 $0 $0 $0 $0 --- * Benefits $2,495,390 $3,174,904 $2,884,293 $2,155,568 ($1,019,336) -32.11% * Administrative Svcs $657,350 $660,117 $702,541 $702,541 $42,424 6.43% * Insurance $253,103 $220,500 $249,872 $273,664 $53,164 24.11% * Contributions $1,813,517 $1,867,094 $1,802,503 $1,885,559 $18,465 0.99% 58328103 Jetport Fringe/Indirect Costs $5,219,360 $5,922,615 $5,639,209 $5,017,332 ($905,283) ExpenseCategoryPresentation-CM 3 of 11 4/13/2026 9:09:39 PM (spavlak) Page 343  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,266,189 $1,645,937 $1,425,873 $1,719,211 $73,274 4.45% * Benefits $15,469 $12,120 $11,620 $17,120 $5,000 41.25% * Administrative Svcs $38,324 $62,175 $55,150 $70,850 $8,675 13.95% * Contractual Services $674,158 $773,967 $924,300 $932,288 $158,321 20.46% * Maintenance & Repair $690,365 $645,482 $614,500 $774,242 $128,760 19.95% * Rentals $138,937 $13,912 $7,810 $8,672 ($5,240) -37.67% * Supplies $545,432 $710,135 $677,700 $703,020 ($7,115) -1.00% * Minor Capital Items $0 $12,000 $16,000 $79,100 $67,100 559.17% * Utilities $178,807 $171,612 $159,271 $185,980 $14,368 8.37% * Capital Outlay $1,765,681 $1,881,500 $1,244,000 $1,692,000 ($189,500) -10.07% 58328200 Jetport Field $5,348,361 $5,928,840 $5,136,224 $6,182,483 $253,643 ExpenseCategoryPresentation-CM 4 of 11 4/13/2026 9:09:39 PM (spavlak) Page 344  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $393 $500 $500 $500 $0 0.00% * Contractual Services $17,584 $18,112 $18,112 $18,655 $543 3.00% * Maintenance & Repair $1,294 $1,500 $1,500 $1,500 $0 0.00% 58328300 Jetport General Aviation $19,271 $20,112 $20,112 $20,655 $543 ExpenseCategoryPresentation-CM 5 of 11 4/13/2026 9:09:39 PM (spavlak) Page 345  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $1,213,499 $1,350,965 $1,405,100 $1,459,867 $108,902 8.06% * Benefits $2,484 $10,625 $12,000 $14,875 $4,250 40.00% * Administrative Svcs $68,076 $84,205 $68,320 $90,030 $5,825 6.92% * Contractual Services $1,044,715 $1,113,278 $1,325,650 $1,314,955 $201,677 18.12% * Maintenance & Repair $83,304 $183,770 $157,200 $139,430 ($44,340) -24.13% * Supplies $75,653 $58,100 $52,000 $79,200 $21,100 36.32% * Minor Capital Items $0 $10,500 $7,500 $32,100 $21,600 205.71% * Utilities $9,882 $14,016 $8,270 $8,352 ($5,664) -40.41% * Contributions $767,690 $766,835 $834,000 $906,774 $139,939 18.25% * Capital Outlay $48,483 $40,000 $29,829 $60,000 $20,000 50.00% 58328400 Jetport Operations $3,341,496 $3,632,294 $3,899,869 $4,105,583 $473,289 ExpenseCategoryPresentation-CM 6 of 11 4/13/2026 9:09:39 PM (spavlak) Page 346  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $965,387 $1,305,099 $1,176,000 $1,506,286 $201,187 15.42% * Benefits $4,335 $4,400 $9,900 $8,400 $4,000 90.91% * Administrative Svcs $21,890 $26,515 $23,500 $33,715 $7,200 27.15% * Contractual Services $4,103,363 $4,462,462 $4,520,600 $5,061,084 $598,622 13.41% * Maintenance & Repair $859,000 $839,437 $761,000 $797,717 ($41,720) -4.97% * Rentals $32,667 $10,000 $3,000 $12,520 $2,520 25.20% * Supplies $133,643 $122,498 $117,863 $137,732 $15,234 12.44% * Minor Capital Items $0 $0 $0 $37,800 $37,800 --- * Utilities $1,351,578 $1,291,800 $1,280,955 $1,487,856 $196,056 15.18% * Capital Outlay $1,569,074 $975,000 $973,400 $5,474,000 $4,499,000 461.44% * Debt Service $493,550 $494,400 $494,400 $494,950 $550 0.11% 58328500 Jetport Terminal Division $9,545,734 $9,531,611 $9,360,618 $15,052,060 $5,520,449 ExpenseCategoryPresentation-CM 7 of 11 4/13/2026 9:09:39 PM (spavlak) Page 347  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $13,876 $20,000 $20,000 $20,000 $0 0.00% * Administrative Svcs $1,620 $1,000 $1,600 $1,000 $0 0.00% * Contractual Services $171,611 $187,380 $181,380 $253,200 $65,820 35.13% * Maintenance & Repair $97,588 $146,625 $105,101 $192,670 $46,045 31.40% * Rentals $11,800 $500 $0 $5,000 $4,500 900.00% * Supplies $38,820 $57,275 $38,780 $50,675 ($6,600) -11.52% * Utilities $170,173 $177,340 $166,034 $227,041 $49,701 28.03% * Capital Outlay $632,721 $1,120,000 $1,125,000 $945,000 ($175,000) -15.63% * Debt Service $3,361,250 $3,361,500 $3,361,500 $3,366,625 $5,125 0.15% 58328600 Jetport Parking Division $4,504,218 $5,071,620 $4,999,395 $5,061,211 ($10,409) ExpenseCategoryPresentation-CM 8 of 11 4/13/2026 9:09:39 PM (spavlak) Page 348  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Payroll $0 $0 $0 $0 $0 --- * Contractual Services $750,385 $756,012 $773,175 $779,347 $23,335 3.09% * Maintenance & Repair $10,322 $11,500 $6,000 $12,500 $1,000 8.70% * Supplies $482 $2,015 $500 $685 ($1,330) -66.00% 58328700 Jetport Airfield Deicing Fac. $761,189 $769,527 $779,675 $792,532 $23,005 ExpenseCategoryPresentation-CM 9 of 11 4/13/2026 9:09:39 PM (spavlak) Page 349  CITY OF PORTLAND, ME FY27 DEPARTMENT CATEGORY EXPENDITURE REPORT FY26 INCR / FY25 FY26 TOTAL FY27 MGR % CHG FY27 ACCOUNT DESCRIPTION ORIGINAL (DECR) FY27 / ACTUAL PROJECTION RECOMM / FY26 BUDGET FY26 * Administrative Svcs $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) -72.91% 58328900 Jetport Surplus $0 $4,980,498 $7,041,766 $1,349,410 ($3,631,088) **** Jetport $30,403,691 $37,818,567 $38,583,576 $39,595,171 $1,776,604 4.70% ***** Jetport Fund $30,403,691 $37,818,567 $38,583,576 $39,595,171 $1,776,604 4.70% ExpenseCategoryPresentation-CM 10 of 11 4/13/2026 9:09:39 PM (spavlak) Page 350  Finance Committee Jetport FY 2027 Budget Overview Paul Bradbury, Airport Director April 28, 2026 Eight Consecutive Years of Award Recognition from the Airport Council International Airport Service Quality Program (ASQ). Award is based on direct and extensive surveys of our passengers. Page 351 Page 352 PASSENGER ENPLANEMENTS (BOARDINGS) PWM Passenger Enplanements Up 6.1% 2024-2025 1,400,000 Up 10.4% 2023-2024 Up 1.9% Down Up 11% 1,297,966 2018-2019 63.7% 2022-2023 1,200,000 Up 15.3% 2019-2020 Up 16.5% 1,223,886 2017-2018 2021-2022 Up 10.3% Up 115.8% 2012-2017 1,109,037 1,000,000 2020-2021 1,094,038 1,073,567 931,249 857,312 999,130 800,000 869,953 895,429 844,041 600,000 843,944 400,000 397,242 200,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Page 353 PASSENGER STATISTICS – HISTORICAL ENPLANEMENTS JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total % Change 2017 54,499 50,256 65,566 67,338 75,344 84,231 101,368 104,165 92,530 99,996 71,613 64,343 931,249 4.0% 2018 56,272 57,672 62,490 77,423 81,816 100,961 122,194 130,339 110,634 115,234 83,995 74,537 1,073,567 15.3% 2019 64,824 65,678 77,180 78,421 84,340 100,525 119,151 127,461 113,123 110,707 77,611 75,017 1,094,038 1.9% 2020 67,985 67,499 36,979 2,535 7,184 14,486 32,359 41,658 35,281 39,605 27,399 24,272 397,242 -63.7% 2021 20,907 22,255 34,213 52,122 60,022 91,447 120,481 126,572 101,867 106,803 64,519 56,104 857,312 115.8% 2022 43,509 53,468 66,297 70,956 69,086 100,972 120,710 123,339 111,386 115,679 65,757 57,971 999,130 16.5% 2023 50,858 53,356 64,199 67,148 79,938 115,579 137,002 143,021 124,579 127,249 78,570 67,538 1,109,037 11.0% 2024 52,905 66,107 71,883 72,141 85,624 123,477 151,930 159,240 138,068 144,445 80,498 77,568 1,223,886 10.4% 2025 63,284 61,281 75,115 89,523 102,711 134,556 156,005 169,143 142,750 147,745 83,529 72,324 1,297,966 6.1% 2026 61,067 61,964 72,907 Change ENP YOY -3.5% 1.1% -2.9% Cap 26 80,686 76,274 90,666 107,959 142,742 178,578 194,949 197,249 180,804 182,619 126,211 102,955 1,661,692 LF 26 75.7% 81.2% 80.4% Cap 25 82,826 77,044 92,084 117,263 132,757 164,718 189,903 188,936 168,669 171,128 110,242 88,815 1,584,385 LF 25 76.4% 79.5% 81.6% 76.3% 77.4% 81.7% 82.1% 89.5% 84.6% 86.3% 75.8% 81.4% 81.9% Change Cap 25/26 -2.6% -1.0% -1.5% -7.9% 7.5% 8.4% 2.7% 4.4% 7.2% 6.7% 14.5% 15.9% 4.9% Record Month Page 354 AVAILABLE SEATS: APRIL-SEPTEMBER 2026 Available Seats Updated 4/24/2026 250,000 Outbound Capacity is up 200,000 40,035 seats over the next six months. This is 194,949 197,249 189,903 188,936 an increase of +4.2% 178,578 180,804 168,669 150,000 164,718 2025 year-over-year. 142,742 132,757 2026 117,263 100,000 107,959 50,000 - Apr May Jun Jul Aug Sep TOTAL Apr May Jun Jul Aug Sep 2025 117,263 132,757 164,718 189,903 188,936 168,669 962,246 2026 107,959 142,742 178,578 194,949 197,249 180,804 1,002,281 Last Week 107,959 142,742 178,844 198,348 197,111 180,664 1,005,668 Change 24/25 (9,304) 9,985 13,860 5,046 8,313 12,135 40,035 % -7.9% 7.5% 8.4% 2.7% 4.4% 7.2% 4.2% Page 355 HISTORICAL ENPLANEMENTS: Trend - New England Enplanements PWM MHT BDL BOS BGR PVD BTV Total 2000 668,098 1,568,860 3,651,943 13,613,507 272,833 2,684,204 446,363 22,905,808 2001 625,591 1,599,062 3,416,243 11,739,553 254,678 2,751,762 509,031 20,895,920 2002 623,093 1,647,797 3,221,081 11,077,238 239,617 2,662,721 546,857 20,018,404 2003 625,267 1,776,347 3,098,556 11,087,799 302,547 2,553,584 546,452 19,990,552 2004 687,344 1,937,142 3,326,461 12,758,020 357,040 2,732,524 627,423 22,425,954 2005 734,295 2,149,035 3,617,453 13,214,923 433,816 2,846,002 690,641 23,686,165 2006 710,142 1,931,563 3,409,938 13,544,552 411,352 2,588,992 681,678 23,278,217 Airport’s 2007 819,995 1,920,911 3,231,374 13,783,297 346,688 2,499,677 703,186 23,305,128 Record Year 2008 876,102 1,834,875 3,006,362 12,820,489 355,508 2,342,593 747,559 21,983,488 2009 871,291 1,578,349 2,626,873 12,566,797 388,681 2,153,168 700,592 20,885,751 2010 851,566 1,391,797 2,640,155 13,561,814 416,328 1,951,566 640,790 21,454,016 2011 833,005 1,342,308 2,772,315 14,180,730 391,597 1,920,699 636,019 22,076,673 2012 799,136 1,210,189 2,647,610 14,293,695 302,610 1,809,322 615,026 21,677,588 2013 836,942 1,190,082 2,681,181 14,810,153 315,319 1,884,830 606,503 22,325,010 2014 844,041 1,048,128 2,913,380 15,425,869 288,939 1,764,828 602,932 22,888,117 2015 869,953 1,042,987 2,969,794 16,680,910 239,609 1,786,599 594,034 24,183,886 2016 895,429 1,010,408 3,025,166 18,083,245 246,913 1,826,949 604,576 25,692,686 2017 931,249 986,554 3,214,976 19,145,096 275,399 1,969,966 591,556 27,114,796 2018 1,073,567 926,481 3,330,734 20,431,531 303,546 2,147,977 674,944 28,888,780 2019 1,088,728 852,321 3,323,614 20,699,377 325,160 1,969,775 687,436 28,946,411 2020 394,089 305,958 1,150,033 6,035,452 134,022 641,518 200,182 8,861,254 2021 854,142 478,143 2,273,259 10,909,817 298,582 1,159,679 382,744 16,356,366 2022 982,834 643,641 2,844,713 17,443,775 343,528 1,571,905 601,441 24,431,837 2023 1,114,668 645,148 3,122,158 19,962,577 357,289 1,732,901 649,474 27,584,215 2024 1,221,913 633,257 3,285,194 21,090,721 376,456 1,984,916 670,636 29,263,093 2025 1,297,966 691,859 3,327,905 21,572,156 438,006 2,140,541 718,495 30,186,928 Current Off High 76,053 (1,457,176) (324,038) 481,435 4,190 (705,461) (29,064) 923,835 6.2% -67.8% -8.9% 2.3% 1.0% -24.8% -3.9% 3.4% Page 356 S&P Raises the Jetport’s Bond Rating to A from A- Page 357 Portland International Jetport FY27 Budget Summary FY25 FY25 FY26 FY26 FY27 Change Division Budget Audited Budget Projected Request FY 26/27 Revenues Terminal $ 23,849,461 $ 24,945,697 $ 26,543,313 $ 26,910,576 $ 27,715,547 4.42% General Aviation $ 445,313 $ 334,448 $ 335,563 $ 370,000 $ 334,425 -0.34% Operations $ 45,000 $ 56,175 $ 52,500 $ 46,000 $ 54,375 3.57% Parking $ 9,716,717 $ 10,780,709 $ 10,012,191 $ 10,446,000 $ 10,614,770 6.02% Deicing $ 875,000 $ 789,802 $ 875,000 $ 811,000 $ 876,054 0.12% Total $ 34,931,491 $ 36,906,831 $ 37,818,567 $ 38,583,576 $ 39,595,171 4.70% Expenditures: Administration $ 1,293,932 $ 1,296,481 $ 1,350,885 $ 1,297,734 $ 1,402,625 3.83% Jetport Field $ 5,540,592 $ 5,348,361 $ 5,928,840 $ 5,136,224 $ 6,182,483 4.28% General Aviation $ 19,584 $ 19,271 $ 20,112 $ 20,112 $ 20,655 2.70% Fringe & Indirect Costs $ 5,698,633 $ 5,219,360 $ 5,922,615 $ 5,639,209 $ 5,017,332 -15.29% Operations $ 3,082,409 $ 3,341,496 $ 3,632,294 $ 3,899,869 $ 4,105,583 13.03% Terminal $ 11,009,925 $ 9,545,734 $ 9,531,611 $ 9,360,618 $ 15,052,060 57.92% Marketing $ 545,480 $ 367,581 $ 610,565 $ 408,974 $ 611,280 0.12% Parking $ 5,767,060 $ 4,504,218 $ 5,071,620 $ 4,999,395 $ 5,061,211 -0.21% Deicing $ 740,376 $ 761,189 $ 769,527 $ 779,675 $ 792,532 2.99% Total $33,697,991 $30,403,691 $32,838,069 $31,541,810 $38,245,761 16.47% SURPLUS $1,233,500 $6,503,140 $4,980,498 $7,041,766 $1,349,410 -72.91% Page 358  FY25 FY25 FY26 FY26 FY27 Division Budget Audited Budget Projected Request Total Operating Revenues $ 33,808,291 $ 36,323,018 $ 36,695,367 $ 37,190,576 $ 38,395,171 Interest Reclassification $ 1,492,874 Interest - Revenue Fund $ 1,000,000 $ 1,799,755 $ 1,000,000 $ 1,393,000 $ 1,200,000 Interest - Reclass GASB 87 $ (583,813) GASB 87 Interest - PFC Fund $ 182,991 Intergovernmental revenue LEO Grant $ 123,200 $ - $ 123,200 $ - $ - Total revenue for coverage $ 34,931,491 $ 39,798,638 $ 37,818,567 $ 38,583,576 $ 39,595,171 Less: M&O expenses Operating expenses $ (24,239,533) $ (22,507,757) $ (24,965,669) $ (24,313,681) $ (26,213,186) Changes made after rates were calculated $ 1,503,588 Capital outlay $ (5,603,658) $ (4,041,134) $ (4,016,500) $ (3,372,229) $ (8,171,000) Total expenses for coverage $ (24,239,533) $ (25,045,303) $ (24,965,669) $ (24,313,681) $ (26,213,186) Net Revenue: $ 10,691,958 $ 14,753,335 $ 12,852,898 $ 14,269,895 $ 13,381,985 Debt Service: $ 3,854,800 $ 3,854,800 $ 3,855,900 $ 3,855,900 $ 3,861,575 Debt Service for Coverage Calculation $ 3,854,800 $ 3,854,800 $ 3,855,900 $ 3,855,900 $ 3,861,575 Debt Service Ratio: 2.77x 3.83x 3.33x 3.70x 3.47x Page 359 Airline Cost Per Enplanement CPE, Cash balance, and FTEs FY25 FY25 FY26 FY26 FY27 Division Budget Audited Budget Projected Request Airline Revenues $ 11,276,633 $ 11,991,531 $ 13,433,237 $ 12,541,000 $ 13,639,632 Enplanements $ 1,165,000 $ 1,278,219 $ 1,234,900 $ 1,297,000 $ 1,297,000 Airline Cost Per Enplanement (CPE) $9.68 $9.38 $10.88 $9.67 $10.52 Jetport Cash Balance, as of 3/31/26 $ 26,331,030 Operating cost per day: $ 61,665 Days cash on hand is: 427 Jetport Full Time Equivalent Employees 60 64 66 2025 Cost Per Enplanement at Airports in the New England Region: BDL: $7.63 BGR: $6.89 BOS: $23.50 BTV: $6.85 MHT: $15.67 PVD: $8.25 PWM: $9.38 Page 360 THANK YOU! Page 361 Page 362  We Are Your Connection Fiscal Year 2027 Budget Sarah Moore​ Executive Director Page 363  Portland Public Library (PPL) & the City of Portland PPL is a component unit of the City of Portland • Component Unit – a legally separate organization for which the City is financially accountable PPL is a 501(c)3 nonprofit founded in 1867. PPL is financially dependent upon the City. • The City owns all the land and buildings in which the library operates public facilities. • The City provides support services to the library. • The City provides significant financial support to the library. • The City’s financial statements would be incomplete without the inclusion of the library as a discretely presented component unit. Page 364 New Mission & Vision Mission Portland Public Library is a welcoming cultural center that brings people together and connects them with trusted resources, ideas, experiences, and information. We build a stronger community by inspiring learning, creativity, and collaboration. Vision A vibrant, inclusive, and engaged community that thrives through connections discovered at Portland Public Library. Page 365  2026-2031 Strategic Plan ACCESS Enhancing Opportunities for All COMMUNICATIONS Expanding Awareness of the Library SUSTAINABILITY Cultivating Responsibility for Tomorrow CULTURE Creating Community for Portland’s Residents Page 366 2026-2031 Internal Operations Plan INTERNAL COMMUNICATIONS Building systems for clarity, efficiency, and engagement GROWTH MIDSET Fostering adaptability, learning, and empowerment SERVICE PHILOSOPHY Embracing a service-centered culture WORKPLACE CULTURE Promoting a collegial and considerate environment Page 367 FY 2025 Impact for Patrons 5,064 new borrowers 1,456 programs hosted 22,598 program attendees 37,089 questions answered 563,222 physical items circulated 373,914 digital content views 35,293 public computer sessions Page 368  PPL Supports the City Community Services • The Downtown Library Safety team has saved lives by administering Narcan and CPR. Our staff frequently connect patrons to behavioral health staff and other city services. • PPL acts as a warming shelter and cooling center • Started a Community Resource Room at the Downtown Library to bring community organizations and providers into the library to meet directly with patrons. Portland Public Schools • Safe space for PHS students with access to computers • Dedicated Staff support teen developmental growth • READ program offers library cards to all PPS students • School visits from the Bookmobile • Organize and promote summer reading, supporting literacy throughout the summer • Riverton Branch is co-located in Talbot Elementary School Portland Residents • Enrichment activities for all ages • Trusted source for information and resources • Community Hub and Cultural Center with 4 public branches and a BookMobile • Rotating art exhibits year round Page 369  Impact of Investments Every $1.00 the City invested in PPL returned over $2.94 in value to Portland residents in 2025* In 2025, PPL • Visited 1,239 seniors through our Outreach program • Engaged 9,426 babies, toddlers, preschoolers, and their caregivers in early-literacy activities • Offered 637 free passes to local museums, parks, and cultural sites • Made 552 Bookmobile stops for Portland neighborhoods & schools • Welcomed 395,879 visitors across all 4 branch locations • Enabled 31,416 free Wi-Fi connections • Connected citizen investors to 19,033 Value Line records • Delivered 22,178 Consumer Reports to our patrons • Facilitated 4,561 language learning sessions through Mango Languages • Issued 5,064 new library cards *Calculated using FY2025 statistics and the Maine State Library's Value Use Calculator Page 370 PPL FY26 Funding Sources Page 371 PPL FY27 Expenses Page 372  FY 27 Budget In Summary Personnel budget increase 4.3% Medical insurance budget increase 16.7% Staff development increase of $7,000 Operating budget increase $356,069 ~ 5.9% above FY26 City funding requested – 5.0% Fundraising goal is 12% increase in donations Page 373  Your Connection Thank You Sarah Moore​ Executive Director Page 374 Portland Public Library FY25-FY27 FY25 FY26 FY27 dollar Revenue actual approved proposed increase percent increase Annual Fund 420,276 335,000 375,000 40,000 11.9% City Appropriation 4,891,900 5,136,495 5,393,320 256,825 5.0% Endowment Funds 348,264 285,500 313,200 27,700 9.7% Grants 78,607 58,400 75,000 16,600 28.4% Maine State Library 180,950 180,950 180,950 0 0.0% Miscellaneous Income 64,483 60,056 75,000 14,944 24.9% Total Revenue 5,984,479 6,056,401 6,412,470 Expenditures FY25 FY26 FY27 dollar Personnel actual approved proposed increase percent increase Salaries - Regular 3,391,344 3,749,274 3,911,818 162,544 4.3% Salaries - Temporary 49,079 50,000 50,000 0 0.0% Salaries - OT 33,100 35,000 35,000 0 0.0% Personnel Total 3,473,523 3,834,274 3,996,818 Contractual Medical Insurance 613,706 684,000 798,056 114,056 16.7% Other Benefits 21,417 3,000 15,830 12,830 427.7% Parking 64,615 69,120 77,339 8,219 11.9% Professional Services 195,887 79,900 82,603 2,703 3.4% Technology 260,500 221,767 228,858 7,091 3.2% Utilities 202,240 207,792 211,307 3,515 1.7% Maintenance & Security 304,112 180,000 171,318 -8,682 -4.8% Branch Occupancy 36,184 36,000 34,800 -1,200 -3.3% Staff Development 10,406 18,000 25,000 7,000 38.9% Supplies 69,680 105,000 116,102 11,102 10.6% Other 111,987 104,559 82,472 -22,087 -21.1% Printing/Duplicating 20,157 33,879 34,836 957 2.8% Postage 26,395 20,000 18,113 -1,887 -9.4% Insurance 55,966 55,510 60,718 5,208 9.4% Bank & Investment Fees 40,170 3,600 41,335 Total Contractual 2,033,422 1,822,127 1,998,686 Commodities Books-Digital-AV 398,588 336,500 341,590 5,090 1.5% Periodicals 11,125 15,000 20,910 5,910 39.4% Periodicals-Microfilm 10,578 9,500 14,042 4,542 47.8% Preservation 1,000 -1,000 -100.0% Materials Processing 32,924 33,000 32,924 -76 -0.2% Shipping & Handling 7,998 5,000 7,500 2,500 50.0% Total Commodies 461,213 400,000 416,966 TOTAL Expenses 5,968,158 6,056,401 6,412,470 0 5.9% NET 16,321 0 0 Page 375