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District overview

RSU 82/MSAD 12 (Jackman-Moose River)

Funding structure, how it compares to peers, and where major projects stand.

How RSU 82/MSAD 12 is paid for and who decides

A one-school, two-town district whose budget is set by town voters and checked by referendum

RSU 82/MSAD 12 runs one PreK-12 school, Forest Hills Consolidated School in Jackman, for the towns of Jackman and Moose River in Somerset County, Maine. A seven-member board (four directors from Jackman, three from Moose River, three-year terms) proposes the budget. Voters approve it line by line at a district budget meeting, then confirm it in a validation referendum. For 2026-27 that took two rounds; the final budget is $3,196,702. Most local money comes from the two towns' property taxes, split by the state funding formula, plus about $906,000 the district raises above what the formula requires.

Two budget rounds in 2026

A $3,256,340 budget passed the May 20 meeting; the board then brought a smaller $3,196,702 version to a July 23 meeting and an Aug. 4 referendum.

Audits running late

The FY2022-23 audit was finished in July 2026; the 2023-24 and 2024-25 audits were expected within six months.

Small capital reserve

The capital reserve held $57,000 in May 2026; voters approved spending $50,000 on repairs, and up to $23,500 is proposed for gym bleachers.

Town split

For 2026-27, Jackman is assessed about $745,140 and Moose River about $285,731 toward the state-required local share.

The minutes do not state the results of the June 9 and Aug. 4 validation referendums; the board certified both and set 2026-27 town assessments in August.

Where the district stands

2026-27 total budget approved July 23, 2026verified
3,196,702 USD
Local money raised above the state formula, 2026-27verified
906,002.87 USD
Required local share raised by Jackman and Moose Riververified
1,030,871.09 USD
Beginning teacher salaryverified
45,899 USD
Students (NCES)context
149 students

Major projects

2026-27 budget

adopted after second round

The board approved a $3,256,340 budget 4-3 in April; voters passed it May 20 and it went to a June 9 referendum. In July the board approved a second version, which 47 voters approved on July 23 at $3,196,702 before an Aug. 4 referendum.

Next: 2027-28 budget work begins with Finance Subcommittee meetings in January-April 2027.
  1. Board approves budget 4-3
  2. District budget meeting
  3. Validation referendum
  4. Second district budget meeting
  5. Second validation referendum

Funding

Local assessments on Jackman and Moose River, state subsidy, carry-forward

Gym bleacher replacement

proposed

Community fundraising for new bleachers is held in a separate account; the Oct. 21, 2026 agenda asks the board to add up to $23,500 from the capital reserve.

Next: Board decision on Oct. 21, 2026.
  1. Superintendent reports bleacher fund status
  2. Board vote on capital reserve request

Funding

Capital reserve plus community fundraising

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Resources

Practical guides to school phone policies, district budgets, and administrator hiring.

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Official RSU 82/MSAD 12 board agendas and minutes, district budget meeting minutes and budget documents posted on sad12.org, November 2025 through October 2026.

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