Schools, Dollars and Decisions:
Understanding How We Fund Guilford County Schools
Understanding the Dollars Behind Guilford County Schools School budgets can feel complicated, but the decisions behind them show up in classrooms every day. This report breaks down the budget process and numbers in plain language. We’ll look at where the money comes from, where it goes, how enrollment affects funding, teacher pay, school construction and the role local funding plays in it all. We’ll also explore other funding options that can be used to support schools. Whether you’re a parent, caregiver, educator or simply someone who cares about Guilford County, understanding how our schools are funded helps you better understand the decisions shaping GCS and our community today and in the years ahead. Keep reading. We’ll break down the numbers, explain what they mean and give you the information you need to draw your own conclusions.
Contents Chapter 1 • Guilford County Schools Snapshot
4
Chapter 2 • How School Funding Works
8
Chapter 3 • Guilford County Schools Budget
14
Chapter 4 • What Other Funding Options Are there
26
Chapter 5 • From Data to Action
30
Chapter 1 •
A Snapshot of Guilford County Schools Before getting into the dollars and decisions behind GCS, it helps to understand the district itself. Who does GCS serve? Who works in its schools? And what does the school system look like today? This snapshot provides a quick look at enrollment, student diversity, staff, and schools across Guilford County.
Where Guilford County Students Go to School Guilford County families have more options than ever when it comes to where their children go to school, and enrollment patterns are shifting as a result. For the 2025-26 school year, Guilford County Schools serves nearly three out of every four students in the county, with 67,720 students, or about 74% of school-aged children in the county. The remaining students attend publicly funded charter schools (12.5%), private schools (8.6%), or homeschools (5.2%). Why does this matter? Enrollment and funding are closely connected. When students move from GCS to publicly funded charter schools, a portion of state and local education funding follows them. Changes in enrollment can therefore affect the resources available to GCS, making these trends an important piece of understanding the district’s budget.
4 | Guilford County Schools Snapshot
2025-26 K-12 Enrollment in Guilford County Home School 5.2% Private School 8.6%
Guilford County Charter Schools 12.5%
Guilford
73.7% County
Schools
10 Year Enrollment Trend 2016 - 17
2017 - 18
2018 - 19
2019 - 20
2020 - 21
2021 - 22
2022 - 23
2023 - 24
2024 - 25
2025 - 26
Guilford County Schools
71,719
71,849
71,562
71,268 68,387 67,738 67,589 66,474
66,142 67,720
Guilford County Charter
6,263
6,631
7,308
7,900
8,546
9,082
8,031
10,864
11,252
11,489
Guilford County Private School
6,536
6,501
6,523
6,191
6,262
6,509
6,826
7,156
7,367
7,876
Guilford County Home School
4,618
4,893
5,367
5,827
7,052
6,101
4,747
4,999
4,278
4,818
Source for both: NC Department of Public Instruction NC Department of Administration Guilford County Schools
Since 2017, Guilford County Schools enrollment has declined 5.6%, while charter school enrollment has grown 83.4%, private school enrollment 20.5%, and homeschool enrollment 4.3%. However, GCS saw a small rebound in 2025-26, growing by about 1,600 students from the previous year, as the district prioritizes attracting and retaining students through expanded 21st-century learning opportunities and career and technical education pathways. Guilford County Schools Snapshot | 5
Who Are Guilford County School Students? GCS students reflect the racial, ethnic, and cultural diversity of Guilford County. No single racial or ethnic group represents a majority of students, with Black students making up the largest share of enrollment at 42%, followed by White students at 26% and Hispanic students at 19%. That diversity extends to the languages spoken by GCS families. More than 120 languages and dialects are represented across the district, with Spanish, Arabic, Swahili/Kiswahili, Vietnamese, and Hindi/Indian/Urdu among the most common languages other than English.
6 | Guilford County Schools Snapshot
2025-26 Guilford County Schools Enrollment Snapshot by Ethnicity/Race Total Enrollment
67,720
Asian
7.12%
Black
42.38%
Hispanic
18.98%
White
25.75%
All Others
5.78%
Source: Guilford County Schools
9,115 Guilford County Schools Employees
Who Works in Guilford County Schools? Guilford County Schools is North Carolina’s third-largest school district and one of Guilford County’s three largest employers, with approximately 9,100 employees serving more than 67,000 students. It takes thousands of people to keep Guilford County Schools running every day. GCS employs 4,749 classroom teachers, for a student-to-teacher ratio of about 14 students for every classroom teacher. The district is also home to 276 National Board Certified Teachers, a nationally recognized credential for accomplished educators. Beyond the classroom, nearly 4,400 employees serve in school and district support roles, from counselors and social workers to bus drivers, teacher assistants, school nutrition staff, principals, and technology teams. Together, they make up the workforce that supports more than 67,000 GCS students every day.
4,749 Classroom Teachers
276 National Board Certified Teachers
2,986 Classified School Support
Bus Drivers, School Nutrition, Teacher Assistants, Technology Services, Maintenance, Office Support
1,000 Licensed School Support
Counselors, Social Workers, Media Specialists, Psychologists, Instructional Coaches
269 School Administrators Principals & Assistant Principals
111 District Administrators Chiefs, Executive Directors
= 100 Full Time Employees Source: Guilford County Schools
How Many Schools Are in Guilford County Schools? GCS is a big district, with 118 schools serving students across Guilford County, including 62 elementary schools, 22 middle schools, 26 high schools, and eight special education schools. The district includes eight early and middle colleges, where high school students learn on college campuses and can earn college credit while completing their diplomas. GCS also offers a range of specialized academies and choice programs focused on areas like aviation, health sciences, advanced academics, career and technical education, and the arts. For younger learners, 51 elementary schools also offer NC Pre-K programs, extending the district’s reach before kindergarten. Guilford County Schools Snapshot | 7
Chapter 2 •
How School Funding Works School funding can get complicated quickly. This section breaks down where GCS gets its money, what different funding sources can pay for, and how state and local decisions shape the dollars available for schools.
Where the Money Comes From Funding Guilford County Schools is a shared responsibility. Federal, state and local county governments each provide money for different parts of the school system, and all three play an important role in shaping the final budget.
For the 2025-26 school year, about 60% of GCS funding came from the State of North Carolina, 33% came from local sources and 7% came from the federal government. But these dollars do not all work the same way. Some funding can be used across a range of needs, while other dollars are tied to specific students, programs or services. That means the GCS budget is not one big pool of money that can be spent wherever it is needed. Understanding where the money comes from, and what it can pay for, helps explain how GCS makes spending decisions and why a funding change at any level of government can affect what happens in schools.
8 | How School Funding Works
Federal Funding Federal funding makes up a smaller share of school funding and is usually tied to specific students, programs or needs. Unlike state and local dollars, much of this money cannot simply be moved to another part of the school budget.
State Funding The State of North Carolina provides the largest share of funding for the day-to-day operation of public schools. A major piece of that is people. State funding covers base salaries for many teachers, instructional support staff and administrators.
County Funding While the state provides the largest share of GCS funding, Guilford County also plays a major role in paying for public schools. In fact, education is the largest part of the County’s budget. North Carolina requires counties to help fund their local school systems.
Federal funding helps pay for: •
Title I: Additional resources for schools serving higher numbers of students from low-income families
•
Students with disabilities: Specialized instruction and services through programs like IDEA (Individuals with Disabilities Education Act)
•
Child nutrition: Support for school meal programs
•
Career and Technical Education: Programs that prepare students for careers and further education
•
COVID relief: Temporary federal funding helped schools respond to the pandemic. Those additional dollars have now ended, affecting programs that relied on that temporary funding.
State dollars also support: •
Classroom materials, books, technology and digital resources
•
Specialized services for students with disabilities, English learners and Career and Technical Education
•
Transportation, school safety and child nutrition
The state also sets many of the requirements school districts must follow. Sometimes new requirements come with additional state funding. Other times, districts have to meet those requirements using money they already have. You may hear these called “unfunded mandates.”
County dollars support two major areas: Operating costs pay for the ongoing costs of running schools, including instructional supplies, maintenance, insurance and other expenses. GCS can also use local funding to add to state funding for employees and other needs. Capital costs pay for school buildings and other long-term investments, including building, renovating and repairing schools, as well as furniture, equipment and other facility needs. Most of this funding comes from local taxes, including property and sales taxes.
How School Funding Works | 9
Who decides how it is spent?
Two different county boards have a role. The Guilford County Board of Commissioners decides how much local funding GCS receives. The Guilford County Board of Education then decides how that money is used within the school district’s budget. That distinction matters: the County helps determine how much local funding is available, while the school board decides how those dollars are prioritized across GCS.
Where County Money Comes From Guilford County pays for schools alongside many other county services, and that money has to come from somewhere. Property taxes are the biggest source of money for the County’s General Fund, the main pot of money used to pay for County services. They make up about 65% of projected revenue. Sales taxes provide another 12%, with the remainder coming from state and federal funds, fees and other sources. This helps explain why property values, the property tax rate and local economic activity all affect how much money the County has available for schools. Those dollars support the full County budget, including education, public safety, health and other services. Each year, the Board of Commissioners decides how available funding is divided among County priorities.
Property Values: The total value of homes, businesses and other taxable property in the county. Higher property values can generate more tax revenue.
10 | How School Funding Works
Property Tax Rate: The amount of property tax charged for every $100 of property value. County commissioners set this rate each year.
Local Economic Activity: The amount of buying, selling and business activity happening in the county. A stronger local economy can generate more revenue from sources such as sales taxes and other local taxes and fees.
How Local School Funding Pieces Fit Together Local revenue for Guilford County Schools depends on three connected factors. Assesed Property Value Higher total assesed value can generate more tax revenue at a given rate.
Property Tax Rate
Local Economic Activity
The Guilford County Board of Commissioners sets this rate each year.
A stronger local economy can generate more revenue from sources such as sales taxes and other local taxes and fees.
Local Revenue
These factors work together to determine how much local funding is available for Guilford County Schools.
Guilford County Schools
Local Revenue helps fund teachers, staff, classroom resources, facilities and programs - working alongside state and federal funding - to support more than 67,000 students.
A strong community fuels strong schools.
Fiscal Year 2027 Guilford County General Fund Revenue/Income Forecast Revenue Source
Amount $
Share
Property Tax
$551,061,000
65.0%
Sales Tax
$102,750,000
12.0%
Federal & State Funds
$93,264,473
11.0%
User Charges
$53,889,789
6.0%
Transfers
$1,883,354
0.0%
Other Revenues
$23,340,261
3.0%
Appropriated Fund Balance
$25,611,123
3.0%
Source: Guilford County Government
Why should we care about tax base growth? A growing property tax base can generate more local revenue without raising the property tax rate. That’s why new homes, businesses and investment matter: they can help grow the resources available for schools and other community needs.
A quick note on budget years: Guilford County’s fiscal year runs July 1 through June 30, which lines up closely with the GCS school year. North Carolina uses the same July-to-June fiscal year. So Fiscal Year 2027 means July 1, 2026 through June 30, 2027. How School Funding Works | 11
School Funding History Guilford County has increased its investment in public schools in recent years. From FY 2023 to FY 2027, total school support grew from about $379 million to $431 million, an increase of nearly $53 million, or 14%. But not all of that money goes toward the day-to-day operation of schools. During that same period, the County’s annual operating funding for GCS grew from about $245 million to $288 million, while the amount needed to pay back school-related debt grew from about $74 million to $97 million. Why does that distinction matter? More total funding does not necessarily mean the same amount of new money is available for classrooms, employees and programs. Some of those dollars are already committed to paying for school construction and other long-term investments.
Fiscal Years 2023-27 Guilford County Local School Funding History Year
Operating Budget
Capital Budget
FY 2018
$195,860,398
FY 2019
School Debt Requirements
Total School Support
$5,000,000
$74,792,901
$275,653,299
$202,610,398
$6,000,000
$73,300,865
$281,911,263
FY 2020
$206,610,398
$6,116,528
$72,214,985
$284,941,911
FY 2021
$209,610,398
$3,116,528
$67,551,167
$280,278,093
FY 2022
$225,610,398
$4,000,000
$68,526,583
$298,136,981
FY 2023
$244,810,398
$10,000,000
$50,000,000
$73,884,234
$378,694,632
FY 2024
$260,226,073
$6,500,000
$51,100,000
$73,324,974
$391,151,047
FY 2025
$270,226,073
$52,130,000
$79,542,637
$401,898,710
FY 2026
$282,506,000
$47,273,000
$87,858,186
$417,637,186
FY 2027
$288,106,000
$46,302,000
$96,869,743
$431,277,743
Source: Guilford County Government 12 | How School Funding Works
Debt Leveling
Bonds on Ballot
$300,000,000
$1,700,000,000
How Local Dollars Support GCS Educators Pay is one factor in a school district’s ability to attract and keep experienced teachers and school leaders. The state sets base pay for many educators, while local dollars can be used to add to that pay through salary supplements. Compared with other North Carolina counties, Guilford ranks: 5th Highest County in NC Principal Supplements
3rd Highest County in NC Assistant Principal Supplements
23rd Highest County in NC Teacher Supplements
9th Highest County in NC Relative Funding Effort
“Relative Funding Effort” is a measure from the Public School Forum of North Carolina that looks at how much a county invests in public schools relative to its ability to pay.
Guilford ranks near the top of the state for principal and assistant principal supplements, while teacher supplements rank closer to the middle. These supplements are only one piece of overall educator compensation, but they show one way local funding can directly affect what school employees earn. Source: Public School Forum of North Carolina
How School Funding Works | 13
Chapter 3 •
Guilford County Schools Budget A school district budget is about more than one big number. Where the money comes from, how it is spent and how funding changes over time all shape what GCS can provide for students and schools. In this chapter, we’ll break down the GCS budget; major expenses; how enrollment affects funding; teacher pay; and the bond dollars supporting school construction. The goal is to make it easier to see where the money comes from, where it goes and what that means for GCS.
14 | Guilford County Schools Budget
The 2025-26 GCS Budget at a Glance In 2025-26, GCS received about $868 million in operating revenue. The state provided the largest share at about 60%, followed by local funding at 33% and federal funding at 7%.
Guilford County Schools Revenue/Income 2025-26 Year State Public School Fund Revenue
State
Local
Federal
$520,579,224.45
State Revenue - Other Funds
Operating Expenditures $520,579,224.45
$257,673.47
Federal Fund Revenue
$257,673.47 $60,883,277.25
$60,883,277.25
County Appropriation
$282,506,000.00
$282,506,000.00
Fines and Forfeitures
$3,003,957.61
$3,003,957.61
Interest Earned on Investments
$866,728.91
$866,728.91
$520,579,224.45
$286,634,359.99
$60,883,277.25
$868,096,861.69
59.97%
33.02%
7.01%
100.00%
% of Operating
Note: Court Fines & Forfeitures are funds collected through certain court fines, penalties and forfeitures that are directed to public schools under North Carolina law. Source: Guilford County Schools
So, where does the money go?
People, mostly. Salaries and benefits account for more than 80% of GCS operating spending, reflecting the people power it takes to teach students and keep schools running. The rest supports purchased services, supplies and materials, equipment, and funding transferred to charter schools. One important note: Revenue and spending totals may not match exactly. School districts can use available fund balance or other resources to cover differences between what comes in and what is spent during a budget year.
Guilford County Schools Budget | 15
GCS Expenditures 2025-26 State
Local
Federal
Operating Expenditures
% of Operating
Salaries and Benefits
$476,417,471
$179,290,776
$41,822,696
$697,530,943
80.55%
Purchased Services
$30,226,030
$52,493,327
$9,875,731
$92,595,088
10.69%
Supplies and Materials
$13,873,039
$10,136,662
$9,184,851
$33,194,551
3.83%
Equipment
$62,685
$62,593
-
$125,278
0.01%
Transfer/ Charter Schools
-
$42,518,991
-
$42,518,991
4.91%
$520,579,224
$284,502,349
$60,883,277
$865,964,851
100.00%
Year
Source: Guilford County Schools
How GCS Funding Has Changed GCS funding shifts from year to year as state, local and federal dollars change. Over the past five years, Guilford County has steadily increased its investment in GCS, while federal funding has declined significantly as temporary pandemic relief dollars have ended. This changing mix matters because when temporary funding goes away, GCS must adjust spending or find other ways to support those costs.
Guilford County Schools Five Year Funding Trends State Revenue (millions)
County Appropriation (millions)
Federal Grants (millions)
2021-22
481.80
225.60
169.70*
2022-23
490.90
244.80
130.20*
2023-24
511.30
260.20
174.60*
2024-25
526.80
270.00
85.20
2025-26
520.60
286.60
60.90
Five Year Change
8.05%
27.04%
-64.11%
Year
Source: Guilford County Schools
16 | Guilford County Schools Budget
*Years with pandemic relief dollars
A Closer Look at Where the Money Goes Most of the GCS budget goes toward teaching students and keeping schools running. Here’s what the major spending categories actually mean:
Instructional Services | $642.4 million - 74.19% The biggest piece of the budget. This includes teachers, classroom staff, academic programs and services that directly support students. System-Wide Support Services | $179.0 million - 20.67% The behind-the-scenes work that keeps schools running, including transportation, maintenance, technology and administration. Non-Program Charges | $44.5 million - 5.13% Expenses that don’t fit into day-to-day school programs, including certain payments, transfers and other districtwide financial obligations. Ancillary Services | $87,779 - 0.01% A very small portion of the budget used for services outside the district’s primary instructional and operational work.
Guilford County Schools Budget | 17
How Much Do We Spend Per Student? Per-pupil spending is simply the average amount spent to educate one student. It includes state, local and federal dollars and makes it easier to compare districts of different sizes. In 2024-25, GCS spent $13,002 per student. Among the peer districts shown, Guilford spent less per student than Durham, but more than Forsyth, Charlotte-Mecklenburg and Wake.
Per-Pupil Expenditures 2024-25 School District
Year
State
Federal
Local
Total
Guilford
2024-25
$7,983
$1,015
$4,004
$13,002
Durham
2024-25
$8,124
$1,292
$5,773
$15,189
Winston-Salem/ Forsyth
2024-25
$7,893
$1,188
$3,799
$12,880
CharlotteMecklenburg
2024-25
$7,649
$789
$4,250
$12,688
Wake
2024-25
$7,465
$495
$4,180
$12,140
Source: NC Department of Public Instruction
18 | Guilford County Schools Budget
Where the Money Comes From Matters Not every district gets the same mix of funding. Guilford receives more federal funding per student than Wake and Charlotte-Mecklenburg, in part because programs like Title I direct more funding toward communities serving larger numbers of children from lowincome families. Local funding varies too. Counties rely heavily on property taxes to fund schools, and communities with more high-value property generally have a larger tax base to draw from. But county commissioners ultimately decide how much local funding goes to their school district.
Teacher Pay: Competing for Great Teachers North Carolina teachers receive a state-set base salary, but counties can add local salary supplements. These supplements help districts compete for teachers, which means where a teacher works can make a meaningful difference in what they earn. Guilford has made progress. Its average teacher supplement increased 32% over five years, from $4,927 to $7,520. But Guilford still trails several large peer districts. Teacher attrition was 14.43% in 2024-25, close to the statewide rate of 14.55%. Pay is not the only factor in whether teachers stay, but competitive compensation can help districts attract and retain educators.
Local Teacher Salary Supplements Year
2020 -21
2021 - 22
2022 - 23
2023 - 24
2024 - 25
2025 - 26
5-Year % Change
CharlotteMecklenburg
$8,818
$8,678
$9,345
$9,797
$10,264
$10,598
16.80%
Durham
$7,357
$7,543
$8,414
$8,361
$10,355
$8,904
17.37%
Guilford
$4,927
$6,288
$7,465
$7,529
$7,520
$7,282
32.34%
Wake
$8,873
$8,670
$9,465
$9,828
$11,289
$11,493
22.80%
Winston-Salem/ Forsyth
$5,614
$5,868
$7,740
$8,081
$8,759
$7,913
29.05%
Source: NC Department of Public Instruction
Guilford County Schools Budget | 19
Guilford County combines the state teacher salary schedule with a local supplement to determine total pay. Teacher salaries have increased in recent years, including another increase approved by the NC General Assembly for 2026-27. NC lawmakers directed the largest salary increases to early-career teachers as part of efforts to make starting pay more competitive and strengthen teacher recruitment and retention. In GCS, current 10-month salaries range from $55,250 to $66,250 for teachers with a bachelor’s degree and $60,050 to $72,150 for eligible teachers on the master’s schedule. Even with these increases, salary growth is not consistent across a teacher’s career. Pay rises more regularly during the first 15 years, then stays flat from years 15 through 24, before increasing again at year 25.
2026-27 Guilford County Schools Teacher Salaries Years of Experience
(State Base with Local Supplement)
Bachelor's 10-Month Salary
Master's 10-Month Salary
0
$55,250
$60,050
5
$56,750
$61,700
10
$60,390
$65,700
15
$64,070
$69,750
20
$64,070
$69,750
25
$66,250
$72,150
30
$66,250
$72,150
36+
$66,250
$72,150
Source: Guilford County Schools
Local communities can also choose to invest more. Forsyth County voters approved a one fourth of one cent sales tax to support teacher supplements, creating a funding source beyond property taxes. Guilford County now has a similar option: a 2026 state law authorized a local one fourth of one cent tax referendum, with 70% of the revenue designated for classroom teacher salary supplements.
Why does this matter? Competitive teacher pay can help build a more stable workforce and stronger schools, an important part of making Guilford County attractive to families and employers.
20 | Guilford County Schools Budget
Building and Improving Guilford County Schools In 2019, a districtwide study identified more than $2 billion in facility needs, including more than $800 million in deferred maintenance. Guilford County voters approved $300 million in school bonds in 2020 and $1.7 billion in 2022 to begin addressing those needs. The Facilities Master Plan identifies more than $2.6 billion in needed work, and GCS expects the actual cost to be higher because of rising construction costs. That means the $2 billion in voter-approved bonds will not complete every project identified in the plan.
Progress on Bond Projects Since the bond program began, six major school projects have been completed: Claxton Elementary
Brooks Global Studies
Peck K-8 Expeditionary Learning
Foust Gaming & Robotics Elementary Kiser Middle
Peeler-Hampton Visual and Performing Arts Elementary Construction and design continue across the district. Projects are moving forward at schools including Sternberger Elementary, Sumner Elementary, Allen Jay Elementary, Lindley Elementary, Erwin Montessori, Swann 6-12 Visual and Performing Arts, Northwest Middle, Northwood Elementary, Shadybrook Elementary, Joyner Elementary and Bessemer Elementary. Plans have also changed as enrollment projections, construction costs and district needs have changed. Source: Guilford County Schools
Guilford County Schools Budget | 21
Deferred Capital Projects New and rebuilt schools are only part of the facilities story. GCS is also using bond funding to address aging roofs, HVAC systems, school safety, classroom technology and other needs at existing schools. The 2022 school bond included $500 million for districtwide improvements, allowing GCS to make repairs and upgrades at schools that may not be receiving a complete renovation or replacement. By late 2025, GCS reported completing nearly 230 bond-funded improvement projects across the district.
Progress Snapshot
175
Safe Schools projects completed
14
HVAC projects completed
16
audio/visual technology projects completed
Security, controlled access and other safety improvements.
Heating, cooling and ventilation improvements at existing schools.
Classroom technology and learning-environment improvements.
7
6
3
playground replacements completed
paging and communication projects completed
roof replacements completed
At that point, another 29 Safe Schools projects, two roof replacements, two interior renovations and two tennis court and track resurfacing projects were underway. GCS has continued directing bond dollars toward these needs. In 2025, the district allocated $110 million for deferred capital projects, reflecting the continued need for repairs and improvements across existing schools. Source: Guilford County Schools, Bond Program Updates, 2025-26.
For real-time updates on school construction, renovations and bond-funded projects: GCS Bond Dashboard
22 | Guilford County Schools Budget
Public Funding Beyond Traditional Public Schools Public education dollars don’t all go to traditional school districts like Guilford County Schools. Charter schools receive state and local public funding, while Opportunity Scholarships use state funding to help families pay tuition at participating private schools.
Charter Schools First, what is a charter school? Charter schools are public schools and are free to attend. Unlike GCS schools, they are operated by independent nonprofit organizations rather than the local school district. They have more flexibility in how they operate while remaining accountable to the state and the requirements of their charters. North Carolina first approved charter schools in 1996 and initially capped the number at 100. NC lawmakers removed that limit in 2011.
Today, charter schools are a much larger part of public education. In 2025-26, about 161,000 NC students attended 214 charter schools, representing about 10.5% of the state’s public school students. In Guilford County, about 1 in 8 public school students attends a charter school, and charter enrollment has increased steadily since 2017.
How does the funding work? The simplest way to think about it: funding follows the student. When a Guilford County student attends a charter school, state funding and a share of local education funding follow that student to the charter school. As charter enrollment grows, the amount of public funding going to charter schools grows too.
What does that mean in Guilford County?
$42.5 MILLION Local funding budgeted for charter schools in 2025-26, up from about $39.9 million the year before. These dollars are still supporting public education and Guilford County students. But they are no longer part of the funding GCS uses to operate its district schools.
Guilford County Schools Budget | 23
Private Schools: Opportunity Scholarships First, what is an Opportunity Scholarship? North Carolina created the Opportunity Scholarship Program in 2013 to help lower-income families access private school options. The program uses state funding to help families pay tuition and fees at participating private schools. The program has expanded significantly. Beginning in 202425, NC lawmakers removed the income cap and prior-publicschool requirement, making scholarships available to eligible K-12 students regardless of household income. Income still matters. Lower-income families receive priority, and household income helps determine the size of the scholarship. State funding for the program has also grown, with $625 million appropriated for 2025-26 and $675 million for 2026-27.
What does that mean in Guilford County? In 2024-25,
4,272 Guilford County students received Opportunity Scholarships. About
67% of recipients lived in households earning less than
$100,000 per year. By 2025-26:
5,555 Guilford County students received Opportunity
Scholarships, a 30% increase in one year. Those students received a combined
$31.4 million in state-funded scholarships. Meanwhile,
34 private schools located in Guilford County Why are those dollar amounts different? The $31.4 million represents scholarships awarded to students who live in Guilford County. The $33.8 million represents funding received by private schools located in Guilford County. Students can attend a private school outside the county where they live.
24 | Guilford County Schools Budget
received Opportunity Scholarship funding, with those schools receiving a combined $33.8 million through the program.
2024-25 Guilford County Opportunity Scholarship Recipients By Tier Tier
Max . Income for
Max
Guilford
% of Recipients
Family of 4
Scholarship
Recipients
Tier 1
$57,720
$7,468
1,421
33.3%
Tier 2
$115,440
$6,722
1,044
24.4%
Tier 3
$259,740
$4,480
1,205
28.2%
Tier 4
No income limit
$3,360
602
14.1%
4,272
100%
Total
Income thresholds shown are for a family of four and vary by household size. Scholarship amounts are maximum awards and cannot exceed a student’s eligible tuition and fees. The 2024-25 award amounts are based on percentages of the state’s average per-pupil allocation. Source: North Carolina State Education Assistance Authority; NC Department of Public Instruction.
Guilford County Schools Budget | 25
Chapter 4 •
What Other Funding Options Are There? Federal and state funding will continue to make up a major share of GCS funding, and the district regularly pursues public and private grants. But locally, property taxes do much of the heavy lifting. So, what other options are available?
26 | What Other Funding Options Are There
Dedicated Local Sales Tax Local sales taxes give counties another way to raise money to help pay for schools, fire departments, roads and other local needs instead of relying only on property taxes. Unlike property taxes which are only paid by county residents, visitors and commuters also pay sales taxes when they spend money in the county. North Carolina counties use local sales taxes to fund different needs. Forsyth County uses its one-fourth of one percent sales tax for teacher pay. Randolph County uses its money for schools and its community college. Rockingham County uses it for its community college and job training. Mecklenburg County, home to Charlotte, has additional sales taxes that help pay for public transit and transportation. The proposal Guilford County citizens will vote on this year dedicates funding exclusively to higher teacher salaries, increased fire protection and new Guilford Tech programs like job training.
Guilford County’s sales tax is 6.75%. Adding one-fourth of one percent would make it 7%, the same as Forsyth, Randolph and Rockingham.
$100 Tax +
7%
Total $100.25 That’s 25 cents more on a $100 taxable purchase. The added tax does not apply to groceries, gasoline or prescription drugs.
What Other Funding Options Are There | 27
Local Sales Tax in NC Counties as of July 1, 2026 County
Sales Tax Today
Added Local Sales Tax
What the Extra Tax Supports
Proposed 0.25%
Proposed 0.25% would fund teacher pay raises,
(Vote Nov. 2026)
Guilford Tech upgrades
Guilford
6.75%
(25 cents on $100)
Alamance
6.75%
None
Forsyth
7%
Randolph
7%
Rockingham
7%
Wake
7.25%
Durham
7.5%
Mecklenburg
8.25%
0.25%
(25 cents on $100)
28 | What Other Funding Options Are There
0.25% for teacher pay supplements
0.25%
0.25% for public school and community college
0.25%
0.25% for community college facilities, equipment
(25 cents on $100) (25 cents on $100) 0.50%
(50 cents on $100) 0.75%
(75 cents on $100) 1.5%
($1.50 on $100)
Source: NC Association of County Commissioners
fire protection and firefighting equipment, and
projects
and workforce development
0.50% for public transportation 0.25% for extra local sales tax and 0.5¢ for public transportation
1.5% for public transit and transportation
School Bonds Think of bonds as borrowing money now for big projects and paying it back over time. Voters approve how much the county can borrow, and the county repays that money with interest.
Guilford County is already using this tool. Voters approved $300 million in school bonds in 2020 and $1.7 billion in 2022, providing $2 billion for school construction and improvements. The upside: Makes it possible to tackle major school construction projects without having all the money upfront. The tradeoff: Bonds are generally for long-term needs like buildings, not ongoing costs like teacher salaries. The borrowed money also has to be repaid by the county with interest.
NC Education Lottery The NC Education Lottery supports several education priorities, including NC Pre-K, school construction, support staff and college scholarships. But GCS does not receive lottery dollars directly or decide how they are spent. The state determines how lottery proceeds are distributed, and Guilford County determines the use of those dollars. Historically, Guilford County has used the majority of lottery funding for school construction debt..
Higher lottery sales also do not automatically translate into proportionally more education funding. In 2025, lottery sales reached $6.6 billion, while roughly 16% of lottery revenue went to education. The upside: Provides another statewide source of education funding.
The Big Picture None of these tools replaces state, federal or local property tax funding. The question is whether having a broader mix of funding sources could give Guilford County more flexibility. Each option comes with different rules, costs and tradeoffs, and many require action by the state, local voters, or both.
The tradeoff: Local leaders have little control over how much funding Guilford receives or how it can be used.
What Other Funding Options Are There | 29
Chapter 5 •
From Data to Action School funding can be complicated, but being an informed community member doesn’t have to be. You don’t need to understand every line of the budget. Know the basics, know who makes the decisions, know how to get involved, and start a conversation.
Start Here Get involved at your school. Join the PTA, volunteer, attend events, and get to know your principal and teachers. Your school is the best place to start for many questions and concerns. Pay attention and speak up. Check School Board agendas, watch meetings when an issue matters to you, and know who represents your district. Take advantage of public comment periods, budget hearings, surveys, and community meetings to ask questions and share what your family is experiencing. Watch meetings online every other Thursday evening. Take your question to the right place. Start with your school for school-level concerns. Look to GCS and the Board of Education for district decisions, County Commissioners for local funding, and state leaders for state funding and education policy.
Let Roll Call Help You don’t have to keep track of all of this on your own. That’s what Roll Call is for. We make early childhood and public education in Guilford County easier for families to understand, from school funding and test results to School Board decisions and opportunities to get involved. Follow Roll Call and make it your starting point for staying informed. Find us on Instagram at @Roll.Call.Guilford and Facebook at Roll.Call.Guilford. Follow along, share what you learn with other families, and DM us anytime if you have a question or want to learn more.
30 | From Data to Action
Thank you to Guilford County Schools and Guilford County for their contributions to the report. Staff Writers Cecelia Thompson, Executive Director Sarah McGuire, Director of Civic Engagement Photo Credit: Guilford County Schools Guilford County Partnership for Children VanderVeen Photography Paul B. Video Production Shaw Photography Action Greensboro Advisory Group: Karl Anderson, The Frank Family Foundation Durant Bell, Bell Foundation Joe Blosser, The Earl and Kathryn Congdon Family Foundation Brent Christensen, Greensboro Chamber of Commerce Barry Frank, The Frank Family Foundation Kevin Gray, Tannenbaum Sternberger Foundation Erica Hall Shields, Phillips Foundation Ed Kitchen, Joseph M. Bryan Foundation Mindy Oakley, The Edward M. Armfield, Sr. Foundation Megan Oglesby, The Earl and Kathryn Congdon Family Foundation Walker Sanders, Community Foundation of Greater Greensboro Susan Shore Schwartz, The Cemala Foundation Darius Graham, Cone Health Foundation
@Roll.Call.Guilford • greensboro.org/actiongreensboro
2026-27 GCS Budget: Where Things Stand Revenues State Public School Fund Revenue
STATE BOE Budget
LOCAL BOE Budget
FEDERAL BOE Budget
OPERATING BOE Budget
Request Adjusted for Appropriations 532,678,050
532,678,050
State Revenue - Other Funds
63,794,850
63,794,850
Federal Fund Revenue
288,106,000
288,106,000
County Appropriation
3,000,000
3,000,000
Fines and Forfeitures
1,253,424
1,253,424
Interest Earned on Investments % of Operating
Expenses
532,678,050
292,359,424
63,794,850
888,832,324
60%
33%
7%
100%
STATE BOE Budget
LOCAL BOE Budget
FEDERAL BOE Budget
OPERATING BOE Budget
Request Adjusted for Appropriations
% of Operating
Salaries and Benefits
506,861,669
184,769,588
44,658,077
736,289,334
83%
Purchased Services
13,192,225
57,642,172
13,102,713
83,937,110
9%
Supplies and Materials
12,330,319
4,908,099
5,983,702
23,222,120
3%
50,159
343,996
0%
45,039,565
5%
888,832,125
100%
Equipment
293,837
Transfer/Charter Schools
45,039,565 532,678,050
292,359,424
63,794,651
The 2026-27 budget has had a few twists and turns, and one piece is still unresolved.
Guilford County has adopted its budget, including $288.1 million in operating funding for GCS, a $5.6 million increase from the previous year. But GCS has since requested an additional $5.3 million from the County. So, why is this budget still unresolved? First, property taxes. Guilford County originally built its proposed budget expecting new property values from the 2026 reappraisal. Then state lawmakers required the County to delay using those values for one year. That changed how much property tax revenue the County expected to have available to spend and led County leaders to revise the proposed budget before adopting it in June. Then, employee pay. After the County budget was adopted, the final state budget provided an average 8% raise for teachers and other certified staff and a 3% raise for classified staff. GCS has employees doing similar work whose positions are paid with local dollars rather than state dollars. The school board says it needs another $5.3 million in local funding to provide comparable salary increases for those employees.
How We Got Here Spring 2026 GCS and Guilford County begin building their budgets using estimates for revenue, employee pay, enrollment and other costs. May 7 The Guilford County Manager releases his recommended FY2027 budget.
Where things stand That additional request remains unresolved.
Why the $5.3 Million Matters
June 10 State lawmakers approve a one-year delay in Guilford County’s property tax reappraisal. The County revises its budget plans because FY2027 property taxes must be based on the previous property values. June 25 Guilford County adopts its budget, including $288.1 million for GCS operations, about $5.6 million more than the previous year. July 7 The final state budget is signed into law and includes larger salary increases for school employees than GCS had anticipated. July 14 The Guilford County Board of Education requests an additional $5.3 million from the County to provide comparable raises for employees paid with local dollars.
One important distinction: the $5.3 million is not simply money left over from GCS’s original budget request. It is a later request tied specifically to employee compensation after the final state budget changed the salary increases GCS had been planning for. If the County provides additional funding, commissioners will have to approve the funding and determine where it comes from. If GCS does not receive the full amount, the district will have to decide how to cover those compensation costs within its available budget, which could mean shifting dollars originally planned for other expenses. The short version: The County budget is set, but one piece of the GCS funding picture is still being worked out.
Trends of Note: 2025-26 to 2026-27
2025-26
2026 -27
Change in Millions Change %
Total operating revenue
$868.1M
$888.8M
20.7M
2%
State
$520.6M
$532.7M
12.1M
2%
Local
$286.6M
$292.4M
5.7M
2%
Federal
$60.9M
$63.8M
2.9M
5%
Salaries & benefits
$697.5M
$736.3M
38.5M
6%
Purchased services
$92.6M
$83.9M
-8.7M
-9%
Supplies & materials
$33.2M
$23.2M
-10M
-30%
Charter school transfers
$42.5M
$45.0M
2.5M
6%