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Archived Information

School Finance: Statistical Comparisons

FY94 Per Pupil Expenditures

Integrated Operating Cost

Because of the variety of the school district organizations, it is often difficult to compare per-pupil expenditures. In order to standardize costs among districts, the Department of Education calculates an "integrated per pupil costs" for each of the 351 cities and towns in Massachusetts. These figures represent the average cost of education for all children residing in a community, regardless of the district where they attend school. In addition to a local district's current operating cost, a portion of a member regional school district's cost are included in the local district's total expenditures. Tuition paid to other schools is also part of the integrated cost.

The total integrated cost is divided by a town's "net average membership." This figure is the sum of pupils in local schools, other public school districts and in special needs day and residential schools.

The following data shows educational expenditures, pupil enrollments and the state average integrated operating costs over the last five years.

School
Year 		Costs Annual %
Change		 Pupils Annual %
Change		 Per Pupil
Cost		 Annual %
Change
89-90 4,100,595,530 6.1% 824,773.6 0.2% 4,972 6.3%
90-91 4,239,581,293 0.4% 834,304.1 1.3% 5,082 0.9%
91-92 4,254,852,026 6.5% 845,230.6 2.2% 5,034 4.2%
92-93 4,404,139,022 3.4% 858,431.1 1.2% 5,130 2.2%
93-94 4,691,400,547 3.5% 877,273.8 1.6% 5,348 1.9%

In fiscal year 1994, the first year of the Education Reform Law, the state committed an additional $143,500,282 of state aid to support local school districts. Municipalities were also required to increase school spending by over 66 million dollars. Educational expenditures increased in fiscal year 1994 by 6.5% while pupil enrollments increased by 2.2%.

The 1993-1994 statewide average integrated operating cost in the first year of Education Reform is $5,348.

FREQUENCY DISTRIBUTION INTEGRATED OF PER PUPIL EXPENDITURES

The following chart shows the number of communities at each strata of integrated per pupil expenditures in FY'93 and FY'94. Two very small districts are omitted.

Integrated
Per Pupil
Cost		 FY 93
Number of
Citis and Towns		 FY 94
Number of
Citis and Towns
3100 to 3500 1 0
     
3500 to 3700 2 1
3701 to 3800 5 0
3801 to 3900 9 0
3901 to 4000 8 3
     
4001 to 4100 7 5
4101 to 4200 9 9
4201 to 4300 13 9
4301 to 4400 22 16
4401 to 4500 19 13
     
4501 to 4600 24 9
4601 to 4700 29 16
4701 to 4800 16 24
4801 to 4900 28 23
4901 to 5000 16 25
     
5001 to 5100 17 30
5101 to 5200 14 17
5201 to 5300 11 14
5301 to 5400 8 24
5401 to 5500 11 10
     
5501 to 5600 6 7
5601 to 5700 7 10
5701 to 5800 6 12
5801 to 5900 4 16
5901 to 6000 5 3
     
6001 to 6100 2 5
6101 to 6200 5 1
6201 to 6300 4 3
6301 to 6400 3 5
6401 to 6500 5 3
     
6501 to 7000 15 13
7001 to 7500 5 8
7501 to 8000 5 6
8001 to 8500 3 5
8501 to 9000 4 1
     
9001 to 9500 1 3

Lea City or Town Integrated
Cost		 N.A.M. Average
Cost
001 ABINGTON 10,988,283 2,329.1 4,718
002 ACTON 19,674,732 3,477.8 5,657
003 ACUSHNET 6,303,970 1,503.9 4,192
004 ADAMS 6,785,292 1,284.5 5,282
005 AGAWAM 19,835,786 4,194.6 4,729
         
006 ALFORD 282,795 48.1 5,879
007 AMESBURY 11,870,233 2,843.9 4,174
008 AMHERST 19,194,104 3,162.6 6,069
009 ANDOVER 28,250,604 5,214.4 5,418
010 ARLINGTON 27,617,149 4,041.9 6,833
         
011 ASHBURNHAM 5,268,423 1,211.2 4,350
012 ASHBY 2,636,350 597.6 4,412
013 ASHFIELD 1,653,538 285.1 5,800
014 ASHLAND 9,928,236 1,803.5 5,505
015 ATHOL 8,855,861 2,158.0 4,104
         
016 ATTLEBORO 26,331,050 6,193.8 4,251
017 AUBURN 12,354,390 2,342.6 5,274
018 AVON 4,195,483 650.0 6,455
019 AYER 10,079,768 1,469.6 6,859
020 BARNSTABLE 33,061,821 6,746.5 4,901
         
021 BARRE 4,467,302 952.6 4,690
022 BECKET 1,525,263 287.7 5,302
023 BEDFORD 13,753,208 1,800.8 7,637
024 BELCHERTOWN 9,189,976 2,280.0 4,031
025 BELLINGHAM 12,099,334 2,478.5 4,882
         
026 BELMONT 19,383,042 3,051.9 6,351
027 BERKLEY 3,288,945 920.8 3,572
028 BERLIN 2,166,782 312.0 6,945
029 BERNARDSTON 1,934,885 383.5 5,045
030 BEVERLY 25,576,705 5,062.3 5,052
         
031 BILLERICA 33,883,881 6,865.7 4,935
032 BLACKSTONE 7,148,975 1,714.7 4,169
033 BLANDFORD 1,242,238 233.3 5,325
034 BOLTON 3,896,871 701.7 5,553
035 BOSTON 398,164,751 58,865.9 6,764
         
036 BOURNE 12,018,425 2,553.2 4,707
037 BOXBOROUGH 3,997,431 741.6 5,390
038 BOXFORD 6,297,476 1,331.5 4,730
039 BOYLSTON 3,578,646 513.7 6,966
040 BRAINTREE 25,824,633 4,723.8 5,467
         
041 BREWSTER 7,332,168 1,500.9 4,885
042 BRIDGEWATER 14,228,679 3,451.0 4,123
043 BRIMFIELD 3,245,796 674.7 4,811
044 BROCKTON 72,131,631 14,965.2 4,820
045 BROOKFIELD 2,814,820 604.5 4,656
         
046 BROOKLINE 42,346,366 5,662.3 7,479
047 BUCKLAND 2,194,300 377.7 5,810
048 BURLINGTON 22,511,873 3,614.1 6,229
049 CAMBRIDGE 78,145,016 8,266.3 9,453
050 CANTON 15,617,387 2,620.7 5,959
         
051 CARLISLE 5,626,099 792.3 7,101
052 CARVER 10,896,042 2,458.8 4,431
053 CHARLEMONT 1,396,304 244.9 5,702
054 CHARLTON 8,989,821 2,153.2 4,175
055 CHATHAM 4,885,375 644.1 7,585
         
056 CHELMSFORD 28,057,340 5,554.9 5,051
057 CHELSEA 23,734,572 4,478.5 5,300
058 CHESHIRE 3,174,112 620.6 5,115
059 CHESTER 1,357,158 254.9 5,324
060 CHESTERFIELD 1,082,706 203.3 5,326
         
061 CHICOPEE 37,677,300 7,275.8 5,178
062 CHILMARK 788,847 96.2 8,200
063 CLARKSBURG 1,454,080 310.1 4,689
064 CLINTON 8,878,214 1,864.4 4,762
065 COHASSET 6,609,206 1,161.0 5,693
         
066 COLRAIN 1,962,388 331.3 5,923
067 CONCORD 18,683,799 2,323.6 8,041
068 CONWAY 1,308,502 310.5 4,214
069 CUMMINGTON 770,254 143.1 5,383
070 DALTON 6,122,061 1,160.4 5,276
         
071 DANVERS 20,042,854 3,296.2 6,081
072 DARTMOUTH 18,797,749 4,210.7 4,464
073 DEDHAM 18,516,715 2,932.2 6,315
074 DEERFIELD 3,682,713 733.0 5,024
075 DENNIS 9,795,272 1,980.1 4,947
         
076 DIGHTON 5,079,130 1,002.8 5,065
077 DOUGLAS 4,769,106 1,082.0 4,408
078 DOVER 6,362,692 810.7 7,848
079 DRACUT 17,371,839 3,856.9 4,504
080 DUDLEY 6,356,911 1,562.4 4,069
         
081 DUNSTABLE 2,225,510 468.0 4,755
082 DUXBURY 15,559,864 2,739.7 5,679
083 EAST BRIDGEWATER 10,828,279 2,466.7 4,390
084 EAST BROOKFIELD 1,918,261 413.7 4,637
085 EASTHAM 4,082,637 741.2 5,508
         
086 EASTHAMPTON 9,837,893 2,153.0 4,569
087 EAST LONGMEADOW 10,511,325 2,457.7 4,277
088 EASTON 15,538,406 3,519.5 4,415
089 EDGARTOWN 3,838,427 515.7 7,443
090 EGREMONT 986,640 167.8 5,880
         
091 ERVING 1,874,936 296.2 6,330
092 ESSEX 2,310,834 467.7 4,941
093 EVERETT 21,036,064 4,784.2 4,397
094 FAIRHAVEN 11,601,566 2,368.1 4,899
095 FALL RIVER 65,796,770 13,511.1 4,870
         
096 FALMOUTH 23,126,785 4,980.4 4,644
097 FITCHBURG 27,270,380 5,362.7 5,085
098 FLORIDA 741,270 148.1 5,005
099 FOXBOROUGH 13,250,550 2,577.6 5,141
100 FRAMINGHAM 49,632,050 7,862.5 6,313
         
101 FRANKLIN 17,688,553 4,240.8 4,171
102 FREETOWN 6,840,672 1,525.0 4,486
103 GARDNER 11,599,601 2,903.1 3,996
104 GAY HEAD 320,618 38.2 8,393
105 GEORGETOWN 5,847,466 1,129.2 5,178
         
106 GILL 1,269,701 278.3 4,562
107 GLOUCESTER 20,017,111 3,831.4 5,224
108 GOSHEN 687,720 130.2 5,282
109 GOSNOLD 61,700 3.1 19,903
110 GRAFTON 9,715,507 2,082.9 4,664
         
111 GRANBY 4,261,798 946.3 4,504
112 GRANVILLE 1,169,487 275.7 4,242
113 GREAT BARRINGTON 6,224,815 1,174.0 5,302
114 GREENFIELD 13,266,162 2,716.7 4,883
115 GROTON 7,125,464 1,482.9 4,805
         
116 GROVELAND 5,443,531 1,081.9 5,031
117 HADLEY 3,174,542 653.5 4,858
118 HALIFAX 5,390,561 1,093.8 4,928
119 HAMILTON 7,441,953 1,356.3 5,487
120 HAMPDEN 4,322,282 840.8 5,141
         
121 HANCOCK 565,566 100.1 5,650
122 HANOVER 11,251,102 2,327.4 4,834
123 HANSON 9,569,695 1,972.8 4,851
124 HARDWICK 2,322,842 503.1 4,617
125 HARVARD 5,652,411 887.5 6,369
         
126 HARWICH 8,398,575 1,462.4 5,743
127 HATFIELD 2,311,517 468.1 4,938
128 HAVERHILL 38,586,100 8,404.5 4,591
129 HAWLEY 349,293 60.4 5,783
130 HEATH 845,504 187.8 4,502
         
131 HINGHAM 16,774,642 3,058.0 5,485
132 HINSDALE 1,701,416 323.6 5,258
133 HOLBROOK 7,877,148 1,573.4 5,006
134 HOLDEN 12,823,014 2,642.6 4,852
135 HOLLAND 2,208,638 497.9 4,436
         
136 HOLLISTON 12,867,997 2,703.6 4,760
137 HOLYOKE 38,091,925 7,008.1 5,435
138 HOPEDALE 4,646,341 946.2 4,911
139 HOPKINGTON 8,919,999 1,758.3 5,073
140 HUBBARDSTON 3,221,291 677.3 4,756
         
141 HUDSON 15,600,434 2,673.7 5,835
142 HULL 7,757,904 1,582.4 4,903
143 HUNTINGTON 2,178,020 409.1 5,324
144 IPSWICH 9,344,792 1,721.1 5,430
145 KINGSTON 7,696,610 1,575.4 4,885
         
146 LAKEVILLE 6,729,178 1,493.4 4,506
147 LANCASTER 4,774,521 872.2 5,474
148 LANESBOROUGH 3,493,870 804.5 4,343
149 LAWRENCE 57,012,094 11,541.5 4,940
150 LEE 4,578,985 908.5 5,040
         
151 LEICESTER 7,453,008 1,723.7 4,324
152 LENOX 5,384,658 717.5 7,505
153 LEOMINSTER 23,984,125 5,578.5 4,299
154 LEVERETT 1,828,428 343.5 5,323
155 LEXINGTON 33,429,060 4,835.6 6,913
         
156 LEYDEN 837,416 165.7 5,054
157 LINCOLN 5,977,126 643.0 9,296
158 LITTLETON 6,872,360 1,289.1 5,331
159 LONGMEADOW 16,013,512 2,776.9 5,767
160 LOWELL 79,361,166 15,799.5 5,023
         
161 LUDLOW 13,908,489 3,002.8 4,632
162 LUNENBURG 7,599,615 1,759.8 4,318
163 LYNN 60,470,299 12,759.7 4,739
164 LYNNFIELD 10,278,284 1,778.3 5,780
165 MALDEN 30,630,662 5,992.2 5,112
         
166 MANCHESTER 4,640,041 681.3 6,811
167 MANSFIELD 16,216,893 3,371.4 4,810
168 MARBLEHEAD 14,149,082 2,522.1 5,610
169 MARION 4,289,605 751.2 5,710
170 MARLBOROUGH 24,855,302 4,283.4 5,803
         
171 MARSHFIELD 18,352,567 4,266.5 4,302
172 MASHPEE 8,027,987 1,691.7 4,746
173 MATTAPOISETT 5,231,917 966.1 5,416
174 MAYNARD 7,919,782 1,305.2 6,068
175 MEDFIELD 10,051,747 2,074.2 4,846
         
176 MEDFORD 32,467,496 5,290.3 6,137
177 MEDWAY 10,056,041 2,159.2 4,657
178 MELROSE 19,816,078 3,654.5 5,422
179 MENDON 3,650,852 750.7 4,863
180 MERRIMAC 5,030,352 977.5 5,146
         
181 METHUEN 29,084,532 5,926.3 4,908
182 MIDDLEBOROUGH 14,948,125 3,776.2 3,959
183 MIDDLEFIELD 530,824 99.7 5,324
184 MIDDLETON 4,210,177 832.5 5,057
185 MILFORD 20,934,425 4,479.8 4,673
         
186 MILLBURY 8,437,528 1,679.2 5,025
187 MILLIS 5,990,696 1,180.7 5,074
188 MILLVILLE 2,100,184 502.6 4,179
189 MILTON 17,678,651 3,604.2 4,905
190 MONROE 122,770 25.0 4,911
         
191 MONSON 6,149,163 1,375.1 4,472
192 MONTAGUE 6,843,467 1,465.2 4,671
193 MONTEREY 578,158 98.3 5,882
194 MONTGOMERY 744,248 139.8 5,324
195 MOUNT WASHINGTON 69,400 13.0 5,338
         
196 NAHANT 2,100,396 490.7 4,280
197 NANTUCKET 7,765,677 957.6 8,110
198 NATICK 24,268,978 3,667.3 6,618
199 NEEDHAM 23,737,173 3,688.8 6,435
200 NEW ASHFORD 155,657 27.0 5,765
         
201 NEW BEDFORD 77,796,559 15,547.7 5,004
202 NEW BRAINTREE 954,626 190.5 5,011
203 NEWBURY 5,044,860 1,017.8 4,957
204 NEWBURYPORT 13,292,042 2,383.5 5,577
205 NEW MARLBOROUGH 1,212,875 206.3 5,879
         
206 NEW SALEM 899,451 166.1 5,415
207 NEWTON 69,741,705 10,078.4 6,920
208 NORFOLK 6,747,001 1,525.3 4,423
209 NORTH ADAMS 11,430,679 2,255.4 5,068
210 NORTHAMPTON 19,003,916 3,273.3 5,806
         
211 NORTH ANDOVER 18,030,964 3,651.7 4,938
212 NORTH ATTLEBORO 17,658,559 4,134.3 4,271
213 NORTHBOROUGH 11,597,355 2,276.6 5,094
214 NORTHBRIDGE 8,752,224 2,031.2 4,309
215 NORTH BROOKFIELD 3,312,775 833.4 3,975
         
216 NORTHFIELD 2,514,617 501.8 5,011
217 NORTH READING 9,966,173 2,022.9 4,927
218 NORTON 11,429,897 2,601.3 4,394
219 NORWELL 10,736,536 1,705.2 6,296
220 NORWOOD 21,792,227 3,698.0 5,893
         
221 OAK BLUFFS 3,509,879 455.7 7,702
222 OAKHAM 1,688,012 363.7 4,641
223 ORANGE 7,860,752 1,540.5 5,103
224 ORLEANS 4,005,108 687.9 5,822
225 OTIS 1,301,133 222.7 5,843
         
226 OXFORD 10,507,469 2,358.0 4,456
227 PALMER 8,726,953 2,166.2 4,029
228 PAXTON 3,274,124 669.3 4,892
229 PEABODY 32,570,420 6,365.7 5,117
230 PELHAM 1,135,446 203.9 5,569
         
231 PEMBROKE 13,700,561 2,780.4 4,928
232 PEPPERELL 9,104,676 2,058.5 4,423
233 PERU 881,013 165.3 5,330
234 PETERSHAM 945,861 181.7 5,206
235 PHILLIPSTON 1,300,441 297.9 4,365
         
236 PITTSFIELD 34,265,198 6,715.1 5,103
237 PLAINFIELD 554,491 96.1 5,770
238 PLAINVILLE 5,278,622 1,135.0 4,651
239 PLYMOUTH 42,312,030 8,465.6 4,998
240 PLYMPTON 2,358,046 470.7 5,010
         
241 PRINCETON 3,000,439 625.0 4,801
242 PROVINCTOWN 3,254,358 349.6 9,309
243 QUINCY 47,454,980 8,455.1 5,613
244 RANDOLPH 22,788,127 4,593.2 4,961
245 RAYNHAM 8,567,223 1,899.4 4,510
         
246 READING 17,919,003 3,696.6 4,847
247 REHOBOTH 9,033,601 1,786.4 5,057
248 REVERE 26,687,582 5,663.7 4,712
249 RICHMOND 1,485,005 301.0 4,934
250 ROCHESTER 5,029,483 892.7 5,634
         
251 ROCKLAND 12,880,023 2,899.4 4,442
252 ROCKPORT 5,382,525 1,093.5 4,922
253 ROWE 638,705 33.0 19,355
254 ROWLEY 4,391,622 933.1 4,706
255 ROYALSTON 919,442 211.2 4,353
         
256 RUSSELL 1,696,448 318.7 5,323
257 RUTLAND 4,719,479 986.1 4,786
258 SALEM 27,259,473 4,832.9 5,640
259 SALISBURY 6,189,445 1,161.1 5,331
260 SANDISFIELD 697,036 119.3 5,843
         
261 SANDWICH 16,554,420 3,510.9 4,715
262 SAUGUS 22,814,220 3,561.6 6,406
263 SAVOY 558,140 110.3 5,060
264 SCITUATE 13,853,039 2,675.4 5,178
265 SEEKONK 11,426,677 2,333.2 4,897
         
266 SHARON 14,879,356 2,898.7 5,133
267 SHEFFIELD 3,462,665 588.9 5,880
268 SHELBURNE 2,097,119 364.8 5,749
269 SHERBORN 5,514,883 786.8 7,009
270 SHIRLEY 4,073,411 865.4 4,707
         
271 SHREWSBURY 17,711,312 3,669.6 4,826
272 SHUTESBURY 1,938,692 378.5 5,122
273 SOMERSET 16,516,095 2,868.7 5,757
274 SOMERVILLE 39,198,836 6,430.1 6,096
275 SOUTHAMPTON 3,943,905 839.5 4,698
         
276 SOUTHBOROUGH 6,851,450 1,177.1 5,821
277 SOUTHBRIDGE 14,198,735 2,990.5 4,748
278 SOUTH HADLEY 11,098,433 2,526.2 4,393
279 SOUTHWICK 7,599,402 1,439.0 5,281
280 SPENCER 9,890,101 2,044.0 4,839
         
281 SPRINGFIELD 129,026,730 24,733.3 5,217
282 STERLING 5,656,180 1,207.6 4,684
283 STOCKBRIDGE 1,449,036 273.3 5,302
284 STONEHAM 14,711,591 2,740.4 5,368
285 STOUGHTON 21,340,411 4,271.1 4,996
         
286 STOW 6,021,306 1,000.3 6,020
287 STURBRIDGE 7,428,927 1,514.3 4,906
288 SUDBURY 19,195,320 2,950.4 6,506
289 SUNDERLAND 1,917,647 406.5 4,717
290 SUTTON 5,651,480 1,375.0 4,110
         
291 SWAMPSCOTT 11,602,807 2,048.4 5,664
292 SWANSEA 12,463,961 2,461.2 5,064
293 TAUNTON 39,694,215 7,431.8 5,341
294 TEMPLETON 5,375,978 1,245.9 4,315
295 TEWKSBURY 23,717,618 4,267.9 5,557
         
296 TISBURY 4,042,477 537.1 7,526
297 TOLLAND 99,805 18.9 5,281
298 TOPSFIELD 4,965,361 956.0 5,194
299 TOWNSEND 8,893,422 2,036.8 4,366
300 TRURO 1,552,841 219.3 7,081
         
301 TYNGSBOROUGH 7,209,459 1,712.6 4,210
302 TYRINGHAM 344,709 53.0 6,504
303 UPTON 3,419,879 694.8 4,922
304 UXBRIDGE 7,490,469 1,838.8 4,074
305 WAKEFIELD 19,279,434 3,367.9 5,724
         
306 WALES 1,702,609 390.7 4,358
307 WALPOLE 16,118,518 3,345.9 4,817
308 WALTHAM 37,077,963 5,431.0 6,827
309 WARE 7,266,880 1,437.6 5,055
310 WAREHAM 15,898,244 3,504.1 4,537
         
311 WARREN 4,116,897 870.6 4,729
312 WARWICK 672,379 133.7 5,029
313 WASHINGTON 579,251 110.0 5,266
314 WATERTOWN 18,524,158 2,732.3 6,780
315 WAYLAND 15,588,541 2,213.4 7,043
         
316 WEBSTER 10,944,194 2,137.5 5,120
317 WELLESLEY 22,333,822 3,001.9 7,440
318 WELLFLEET 2,427,550 413.5 5,871
319 WENDELL 1,004,513 193.5 5,191
320 WENHAM 2,891,457 525.1 5,506
         
321 WESTBOROUGH 14,853,822 2,495.3 5,953
322 WEST BOYLSTON 4,519,867 897.4 5,037
323 WEST BRIDGEWATER 5,659,659 1,065.5 5,312
324 WEST BROOKFIELD 2,965,521 627.1 4,729
325 WESTFIELD 26,455,038 6,181.8 4,280
         
326 WESTFORD 15,784,004 3,344.0 4,720
327 WESTHAMPTON 1,243,636 263.5 4,720
328 WESTMINSTER 5,590,026 1,280.6 4,365
329 WEST NEWBURY 3,483,246 699.7 4,978
330 WESTON 13,653,966 1,534.9 8,896
         
331 WESTPORT 9,496,380 1,992.1 4,767
332 WEST SPRINGFIELD 18,252,434 4,077.3 4,477
333 WEST STOCKBRIDGE 1,334,320 251.6 5,303
334 WEST TISBURY 3,009,553 409.0 7,358
335 WESTWOOD 14,596,199 1,815.8 8,038
         
336 WEYMOUTH 33,412,557 6,475.9 5,160
337 WHATELY 1,260,055 247.9 5,083
338 WHITMAN 12,706,145 2,664.2 4,769
339 WILBRAHAM 11,279,322 2,363.7 4,772
340 WILLIAMSBURG 2,022,720 376.2 5,377
         
341 WILLIAMSTOWN 5,656,576 966.4 5,853
342 WILMINGTON 17,941,136 3,348.2 5,358
343 WINCHENDON 7,400,711 1,810.4 4,088
344 WINCHESTER 18,040,640 2,904.8 6,211
345 WINDSOR 719,414 137.1 5,247
         
346 WINTHROP 11,473,758 2,271.6 5,051
347 WOBURN 26,333,512 4,680.7 5,626
348 WORCESTER 121,792,003 23,375.1 5,210
349 WORLINGTON 1,384,520 260.1 5,323
350 WRENTHAM 7,812,274 1,693.6 4,613
351 YARMOUTH 13,572,200 2,757.2 4,922
         
999 STATE TOTAL 4,691,400,547 877,273.8 5,348

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