Financial Reports

Cost Per Pupil and Estimated Expenditures of School Districts

On this page: Cost Per Pupil By District; Estimated Expenditures of School Districts; Equalized Valuation Per Pupil; State Average Cost Per Pupil and Total Expenditures; State Summary Revenue and Expenditures of School Districts; Valuations, Property Tax Assessments, and School Tax Rates; and Indirect Cost Rates

Cost Per Pupil By District

Cost per Pupil is based on current expenditures as reported on each school district's Annual Financial Report (DOE-25). Cost per pupil represents current expenditures less tuition and transportation costs. Any food service revenue is deducted from current expenditures before dividing by ADM in attendance. Capital and debt service are not current expenditures and are not included.

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

Estimated Expenditures of School Districts

This report shows a state average estimate of various expenditure categories for each grade level.

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

Equalized Valuation Per Pupil

This report shows equalized valuation per pupil based on municipal equalized valuation of property.

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

State Average Cost Per Pupil and Total Expenditures

This is a compilation of each school district's Annual Financial Report (DOE-25) data indicating expenditures and costs at each grade level.

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

State Summary Revenue and Expenditures of School Districts

This report summarizes for all public school districts the six main sources of revenue and the distribution of expenditures. Both dollars and percentages are reported.

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

Valuations, Property Tax Assessments, and School Tax Rates

For districts, and towns within districts, the following items are reported: assessed valuation, equalized valuation, total tax assessment, school tax assessment, the portion of revenue returned to towns (BPT) to be applied to the school assessment, assessed total tax rate, assessed school tax rate, equalized total tax rate, equalized school tax rates, and the percentage which school tax is of total tax. For more detailed information see the NH School District Profiles.

2023-2024

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009

2007-2008

Indirect Cost Rates

Approved Indirect Cost Rates for districts, SAUs and non-profit institutions which have requested rate approval.

2024-2025

2023-2024

2022-2023

2021-2022

2020-2021

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

2012-2013

2011-2012

2010-2011

2009-2010

2008-2009