Arts Education & Access Fund

Source: PDF pp. 1067-1068 ↗ · raw: 1067 · 1068

Breadcrumb: Fund Summaries > Community & Economic Development. > Arts Education & Access Fund

City of Portland Fiscal Year 2026-27 Proposed Budget Community & Economic Development> Arts Education & Access Fund Arts Education & Access Fund Fund Summary 2024-25 Actuals 2023-24 Actuals 2025-26 Revised Budget 2026-27 Proposed Expense $20,421,088 $21,281,758 $23,793,125 $23,671,211 Bureau Expense $9,511,942 $11,491,569 $16,198,716 $18,583,980 Fund Expense $25,000 $25,000 $7,594,409 $5,087,231 Contingency $0 $0 $7,569,409 $5,062,231 Fund Transfers - $25,000 $25,000 $25,000 $25,000 Expense Unappropriated $10,884,146 $9,765,189 $0 $0 Ending Fund Balance $10,884,146 $9,765,189 $0 $0 Revenue $19,736,339 $21,281,760 $23,793,125 $23,671,211 External Revenues $9,971,150 $12,546,575 $12,908,978 $12,626,326 Miscellaneous $413,895 $270,995 $308,978 $326,326 Miscellaneous Fund $0 $0 $0 $0 Allocation Taxes $9,557,255 $12,275,580 $12,600,000 $12,300,000 Internal Revenues $9,765,189 $8,735,185 $10,884,147 $11,044,885 Beginning Fund $9,765,189 $8,735,185 $10,884,147 $11,044,885 Balance Fund Overview Established by voters in 2012, the Arts Education & Access Fund receives revenues from a tax of $35 imposed on each income-earning resident of the City of Portland who is at least 18 years old. Households under the Federal Poverty Level are exempt. Net revenues are distributed from this fund to six school districts located in the city (Portland Public, David Douglas, Centennial, Parkrose, Reynolds, and Riverdale). Funds distributed to the school districts are used to hire certified arts or music education teachers for kindergarten through 5th grade (K–5). Distribution is based on a ratio of one teacher for every 500 K–5 students or a pro rata basis for fewer than 500 students attending a school. Any funds remaining after distribution to the school districts and the City (per Subsections 5.73.030 C of City Code) are distributed to the City Arts Program or its designee. 1067

City of Portland Fiscal Year 2026-27 Proposed Budget Managing Agency The Revenue Division manages the Arts Education & Access Fund, administers the collection of the Arts Tax, and charges the fund an administrative fee for services. Significant Changes from Prior Year The distribution to the Arts Program was increased to $3.5 million. 1068

Parent: Community & Economic Development. · PDF: pp. 1067-1068 ↗