PER PUPIL EXPENDITURES The annual cost per pupil is a measure of the total annual cost to educate students based on enrollment. This section examines Newton’s per pupil expenditures in two different ways: first Newton’s annual operating budget is divided its K-12 enrollment, and this data is compared across years to establish annual funding trends; second, per pupil costs in Newton are compared with those in surrounding communities using data as reported to the Massachusetts Department of Elementary and Secondary Education. COST PER PUPIL Newton’s annual per pupil costs are affected by enrollment increases, non-discretionary or state mandated expenditures, and contractual agreements regarding salary and benefits costs. Enrollment shifts, rising inflation, and FY25 salary and benefit costs results in a per pupil cost of $24,175 – an increase of 8.1% above the prior year. The chart below illustrates annual increases in the operating budget and the rate of increase of student enrollment and associated per pupil costs since October 1, 2011 (FY12).
% Increase Enrollment
School Operating Budget
School Enrollment Cost Per Pupil
% Cost Per Pupil Increase
Fiscal Year
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
$171,820,000 $178,781,245 $188,102,163 $195,831,164 $203,710,912 $211,177,825 $219,436,486 $227,560,263 $236,372,312 $243,145,343 $253,207,930 $262,070,208 $271,842,665 $278,547,007
11,922 12,170 12,441 12,503 12,508 12,657 12,750 12,685 12,611 11,910 11,810 11,717 11,629 11,522
$14,412 $14,690 $15,120 $15,663 $16,286 $16,685 $17,211 $17,939 $18,743 $20,415 $21,440 $22,367 $23,376 $24,175
1.2% 2.1% 2.2% 0.5% 0.0% 1.2% 0.7% -0.5% -0.6% -5.6% -0.8% -0.8% -1.5% -1.7%
0.1% 1.9% 2.9% 3.6% 4.0% 2.4% 3.2% 4.2% 4.5% 8.9% 5.0% 4.3% 9.0% 8.1%
PER PUPIL SPENDING – STATE METHODOLOGY The Massachusetts Department of Elementary and Secondary Education (DESE) employs a comprehensive methodology of calculating per pupil expenditures designed to allow comparative analysis among districts . By using reporting methods that are consistent across all public school districts statewide, DESE’s data allows Newton to compare its per pupil spending to surrounding communities. DESE’s calculation incorporates all sources of funds for school expenditures including the general fund (also known as the school operating budget), revolving funds (revenue generating activities accounted for separately from the operating budget), state and federal grants, and all school-related municipal appropriations. Statewide data from 2022-2023 (FY23), the most recent available, is provided for Newton and fourteen comparison communities in the table below. This data is reported by the school district
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