School Budget At A Glance

This report is designed to provide a timely, simple and meaningful view of each school’s budget. It contains summarized data that highlights the most important aspects of a school’s budget. Making school budgets available to the public in this format creates transparency. To print this report, use landscape mode.

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School Budget at a Glance School Year 2025-26

P.S. 104 The Bays Water (27Q104)

Grades: K-5 | Enrollment: 486
Funding for This SchoolView DetailsTotal Including
Employee Benefits		% of
Total		Graph
Color
Fair Student Funding (FSF) - Includes some C4E$6,981,24448%School Funding Legend Item Color
All Other State and Local Funding$5,913,40841%School Funding Legend Item Color
State Contracts for Excellence (C4E) - Non-FSF$1,118,1908%School Funding Legend Item Color
Federal Title I$363,7132%School Funding Legend Item Color
All Other Federal Funding$173,7271%School Funding Legend Item Color
Total School Funding:$14,550,282
School Funding per student:$29,939
School Funding plus Average
Central Services per student:		$44,126
Average Central Services*
for schools in Districts 01-32 per student:		$14,187

*Central services, funded outside school budgets, include food services, facilities maintenance and debt payments on new facility construction, lease costs, school safety, school transportation, summer school, and central and field administration. Central and field administration make up approximately six percent of total central services.
27Q104 School Funding Pie Graph 48% 41% 8% 2% 1%
Spending for This SchoolTotal Including
Employee Benefits		% of
Total		Graph
Color
Classroom Teacher Salaries$5,486,91638%School Spending Legend Item Color
All Other Salaries$3,700,20225%School Spending Legend Item Color
Employee Benefits$4,841,45733%School Spending Legend Item Color
Other Than Personal Service (OTPS)$521,7064%School Spending Legend Item Color
Total School Spending:$14,550,282
27Q104 School Spending Pie Graph 38% 25% 33% 4%

$29,939

Funds allocated per student for this school

That amounts to 25% more than the NYC Public Schools' AVERAGE ($23,908) school year funding per K-12 student in Districts 1-32

Demographics†Students
in this
school		Citywide
Economic Need Index87%74%
English Language Learners24%17%
Students with Disabilities23%22%
% Asian1%19%
% Black33%19%
% Hispanic58%42%
% Multi-Racial1%2%
% Native American5%1%
% White2%16%
% Missing Race/Ethnicity Data0%0%

†Student demographic data is from School Year 2024-25.

School Budget at a Glance snapshot as of August 12, 2025

Funding for Pre-Kindergarten is not included.

Total School Funding: $14,550,282

Fair Student Funding (FSF) - Includes some C4E

All Other State and Local

State Contracts for Excellence (C4E) - Non-FSF

Federal Title I

All Other Federal

^Allocation Categories that do not start with "TL" and that fund staff also fund their employee benefits. Benefits for other staff, which are managed centrally, are in rows labeled "School-based costs not included in direct-to-school allocations." These rows also include central funding for Bard, Community, and Early College schools as well as the non-formula changes to Fair Student Funding.

Calculations may have minor discrepancies due to rounding.
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Department of Education
Division of Finance
52 Chambers Street, New York, NY, 10007