School district financial risk analysis

Yucca Elementary School District—Not among the highest-risk districts

General information
County Mohave County
Operational peer group (FY 2023) 12
Legislative district(s) 30
School information FY 2022 FY 2023
Students attending 35 32
Number of schools 1 1

Analysis and data

Additional information about each measure, including how each measure was calculated and how districts were identified as high risk for each measure, is available on the Measures page.

Change in weighted
student count

-24.4% -17.1%
(1-year change) (4-year change)

Fiscal year Group A WSC
2024 34
2023 45
2022 49
2021 35
2020 41

This measure shows a district's change in group A weighted student count (WSC) over a 1- and 4-year period. A single-year substantial decrease in WSC, or smaller but repeated decreases over more years, may expose a district to higher financial risk due to the loss of student-count-generated revenue.
High risk
Budget limit reserve—
Operating budget

-26.5% 100.0%
(1-year change) (4-year change)

Fiscal year Balance
2023 $87,910
2022 $119,651
2021 ($3,030)
2020 $28,832
2019 ($22,014)

This measure shows how a district's Maintenance and Operation (M&O) Fund budget limit reserve has changed over a 1- and 4-year period. Declining, negative, or unfunded M&O Fund budget limit reserves indicate higher financial risk.
High risk
Budget limit reserve—
Capital budget

-36.3% -6.0%
(1-year change) (4-year change)

Fiscal year Balance
2023 $63,862
2022 $100,193
2021 $73,419
2020 $18,818
2019 $67,965

This measure shows how a district's Unrestricted Capital Outlay (UCO) Fund budget limit reserve has changed over a 1- and 4-year period. Declining, negative, or unfunded UCO Fund budget limit reserves indicate higher financial risk.
Financial position—
General Fund operating reserve ratio

115.1% 121.5%
FY 2023 unaudited FY 2022 audited

Fiscal year Balance Expenditures
2023 unaudited $629,909 $547,342
2022 unaudited $592,700 $487,709

This measure shows the percent of General Fund monies held in reserve for future spending (i.e., fund balance), compared to total spending from the prior year. A negative operating reserve ratio indicates a negative fund balance, which means the district must use monies received in the following year to cover prior-year spending.
Financial position—
General Fund operating margin ratio

6.4% 21.1%
FY 2023 unaudited FY 2022 audited

Fiscal year Revenue Expenditures
2023 unaudited $584,551 $547,342
2022 unaudited $618,492 $487,709

This measure shows the percent of district General Fund revenues not spent in the year received for each of the most recent 2 years. A district with below-average operating reserves exposes itself to higher financial risk each time its spending exceeds its revenues (i.e., negative operating margin).
Financial position—
General Fund change in fund balance

6.3% 28.4%
FY 2022 to 2023 unaudited FY 2021 to 2022 audited

Fiscal year Change amount
2022 to 2023 unaudited $37,209
2021 to 2022 unaudited $131,035

This measure shows the 1-year percentage change in a district's General Fund balance for each of the most recent 2 years. Declining fund balances or a negative fund balance in the most recent year indicate higher financial risk as less resources remain available for current and future needs.
Capital monies
redirected to operations

0.0% 20.0%
(FY 2024) (5-year average)

Fiscal year Capital monies Amount redirected
2024 $21,431 $0
2023 $25,445 $0
2022 $13,725 $0
2021 $17,087 $0
2020 $14,432 $14,432

This measure shows the percentage of intended capital funding the district has redirected to operational spending rather than capital spending in the current year and on average over the last 5 years. Districts that direct a substantial portion of their intended capital funding to operational spending may be at higher financial risk.
Small school budget
limit adjustment

District is currently increasing its budget limit with a small school adjustment; see data for adjustment amounts.

Fiscal year Adjustment
2024 $526,657
2023 $340,492
2022 $417,682
2021 $313,264
2020 $300,772

This measure shows a district's additional budget capacity from a small school adjustment in the current year and each of the prior 4 years. The loss of the ability to include a small school budget limit adjustment or an unfunded small school budget limit adjustment due to a frozen tax rate may indicate higher financial risk.
Frozen
tax rate

District's primary property tax rate is not frozen.

This measure shows whether a district has a frozen primary property tax rate, limiting the District's ability to increase its property tax revenue to fund its allowable budget limits.
Receivership

District is not in receivership.

This measure identifies whether a district is operating under a State Board of Education-appointed receiver due to gross mismanagement or insolvency.